Chelsea must be able to make a wise decision about this before they suffer more losses on the financial side, because when there is a team that is looking for one of the players who is no longer young, of course there must be a better attitude from Chelsea so that they can also get a little benefit from it. And for Napoli it must be the same if they don't want to keep Osimhen for a long time, especially if Osimhen himself has the desire to move to the Premier League in the hope of having a good career there.
I am confused about Chelsea, because they no longer use Lukaku and they just keep loaning Lukaku, but at the same time they also don't want to sell him at the price offered. Maybe they don't want to lose from the transfer fee they spent when buying Lukaku, but if they keep delaying then maybe they will get a lower price, or even they won't get any money at all because until his contract ends there are no more teams interested. If they are going to sell Lukaku, then they have to negotiate seriously to reach an agreement, because in my opinion this is one of their opportunities to sell Lukaku when there is a team that really wants him. I think Napoli will do everything they can to get Lukaku, because they have wanted Lukaku for a long time, especially since Conte was appointed as Napoli coach. Napoli will also be open to negotiating to reach an agreement.
I think Chelsea is waiting for offers from Saudi Arabian teams for Romelu Lukaku. They paid him a very high transfer fee and they are not using him right now. They are not keeping him in the team and he is constantly being sent out on loan. I think Chelsea is following the wrong strategy. As you said, there is a possibility that he will leave the team without making any money in the future. They should not forget this possibility and it would be more logical for them to sell him while they have suitors. Maybe it would be better for them to sell him while Napoli wants him.