Napoli are trying to be smart in this transfer and Chelsea are not ready to condone that smartness because it’ll be at their own great loss after this season. Lukaku is not a young player anymore and any team that signs him will just get to use him for few seasons and then dump him again. Maybe Napoli will only utilize him for just a season or one more and they’re done with him, so they don’t want to pay a high fee for an aged player like him. Chelsea is also avoiding not selling him now and giving him out on loan and lose the potential chance of selling him high now. So both clubs wants to favor their interest and that’s making it very hard for a deciding to be made so far in this deal.
The trick won't solve anything here, Chelsea value Lukaku at €40m, and Osimhen has a €130m buyout clause in his contract, so even taking into account the exchange of Lukaku for Osimhen, a very significant surcharge will have to be made, so I think nothing will come of this venture. There are rumors that a Napoli representative is now in London and may negotiate with Chelsea about this exchange, I think that if we don't see news in the near future, that the teams have agreed on this exchange, we can consider this transfer to have failed.