After this season we've amortized his value to around 45m€, so 100m€ price would get us 55m€ plusvalenza. So okay, that's maybe the most plusvalenza we can get from a single player because no one is buying Lautaro now. Also Lukaku's salary is enormous so that would go off the books too. But that would weaken the team a lot, given how big role he has grown into.
This all depends on the ownership change debacle. How that will go and what will be the plan then. Cost cutting or not cost cutting.