The only argument I would take if we accept an offer for Lukaku is that we can use the money to invest in the team. If we can't it would be totally unacceptable because if we lose Lukaku after Hakimi and all the other teams including us having new coaches it will be a big big struggle to get that CL-money. If we can get 3/4 players from the money we get for Lukaku I would be okayish. (No Dzeko, Zapata, Belotti, Pjanic, Dumfries etc).
IF we can get Vlahovic, Nandez and maybe Gosens I would be satisfied. Maybe getting Keita on loan or Raspadori with favourable terms. But this feels to much like FM, getting 120M for a player and invest the money in your squad. Knowing Suning we won't invest the money in the squad.