But for the Italian club it is very expensive and I think Chelsea will have to lower the price tag if they want to sell Lukaku immediately. The reason is that if Chelsea still insist on their wishes, I don't think any club will want to buy him at that price. Moreover, so far only Italian clubs have been interested in Lukaku and in the end, with their poor financial strength, most of them only dared to take out loans.
Here, Chelsea becomes an obstacle for the player and also makes the transfer process to any club difficult, so if it continues like this, it is not impossible that Napoli will only intend to make a loan rather than a permanent transfer for Lukaku.
I heard rumors that Napoli are interested in Lukaku but Napoli have not made any offer because they are still waiting for a decision on Osimhen, the rumor is that if Osimhen moves then they will bring in Lukaku as a replacement. We know Osimhen extended his contract last year but recently it was reported that Napoli needed a budget for the club so they have to take alternatives and this scenario makes sense, the question is, is there a club that wants to pay Osimhen 100 million? Currently only Chelsea and PSG are able to pay it while other clubs especially from Serie A I'm not sure. Moreover, swapping between Lukaku and Osimhen is a good idea and Napoli will get extra money.
Your statement is quite different with other publication about Lukaku and Napoli. I remember that Repubblica newspaper said that Conte has sent the first offer for Lukaku. It is less than half of Lukaku's asking price by Chelsea. It's around €15m. But, Chelsea has rejected it. They want the offer to be closer to Lukaku's price, which is around €44m.
However, there is no further update about this, but i think it was coming from a credible source.
About Osimhen, there was a club that wanted him for 100 millions for him, and it was Newcastle who made such offer, but Napoli has rejected it. Then, Chelsea is now also keen on getting Osimhen from Napoli, While PSG has dropped their interest. Chelsea is now the only party keen to buy Osimhen from Napoli.
If i were Laurentis and i'd take a swap deal for Lukaku and Osimhen. This is the fair choice for both Chelsea and Napoli.
Still, no further news. We have no updates on how well the progress of swap deal between Osimhen and Lukaku by Chelsea and Napoli now.