Why will they be attaching such a condition to a player who wants to move to a team he finds better than where he has been, I taught they were supposed to let him go freely and not trying to condition him to their demands and the 40 million is not a bad fee, it is a reasonable fee enough for lookman , a fee that is not considered too high or low but fair enough for other teams to want to pick up the deal.
At this point Atalanta are ready to let him go but are very careful not to make the mistake of selling to a rival. They will most likely prefer to sell him abroad for a fee less than 40 million to a team abroad and 40 for a seria A side which I also think is a fair price for Inter Milan if they really want to buy. In my opinion Inter Milan are hovering around the deal because no other club is seriously interested in Lookman.
Atalanta will release him to join the team of his dream but they will stress the team that will show interest on the striker through the high price to make some teams to loose interest on him before they will agree with the team that price the highest.
Agree with you that Atalanta should be very careful not to rush to make decision that will affect the team next season, because many Italian teams like lookman style of playing. If not what Atalanta coach did to lookman in public last season in the penalty he missed, I don't think lookman would have like to leave Atalanta.