If Napoli is still trying to improve its position in the Serie A standings, of course Napoli must always consider winning and it would be very unreasonable if Napoli deliberately lost the Coppa Italia to a team lower than them. Apart from that, Napoli also cannot give an excuse if they deliberately lost just because they are still in the Champions League this season, because their fans will certainly be very disappointed if Napoli admits that they deliberately lost a certain match even though it was outside of the Champions League competition.
I think a team will always want to win, even if they are competing in a competition that is not their main target. But the problem is that they lost to a weak team, even though when comparing strengths, they have better strengths than the team that beat them in this match.
I think they should realize that winning is important in every match, no matter if it's in a big competition or a competition that is not the favorite. They are not in a good situation right now, in Serie A alone they are struggling to maintain their form. And if I relate it to their overall performance this season, then I'd say they're in a downward spiral that they're losing.
Every time a team plays, they do try to win, but we all know that sometimes a draw is enough too. Like whoever is at the bottom of the table, you think they go out every game trying to win? So napoli playing against Inter will not think about "I hope we do not lose by much"? Sometimes that's life, you know you will lose, you would be super happy if you get a draw, and you will be fine if you lose 4-0 as well.
I think it should be something that would benefit everyone if Napoli tries to win, but they should realize their situation and not get hyped about every game, try to beat teams under you would be enough, if they can beat about 10-13 teams, instead of getting an unexpected draw or loss, then they will be fine in the end.