Personally, I am quite curious about the difference in Napoli after they hire Conte as the most expensive coach in Serie A. At least, Napoli's target for Conte is to be able to enter the UCL qualification. As for the top 1, Inter still holds its position.
So far Napoli have signed defenders, and they are not top players either.
Napoli can get 100 million euros from Osimhen's sale. But the problem is some teams think Osimhen's price is a bit expensive considering his performance. On the other hand, Conte has worked with Lukaku and it seems that the tactics that Conte will use with Napoli will suit Lukaku's playing style. But Lukaku is old and will only be able to last for one or two seasons. I think why Conte doesn't try to include Osimhen in his strategy. He is still young and still has the potential to be better in the next few seasons.