You know, on one hand Everton should represent a great move for Lukaku. He'll be the main striker, never be short of game time and will be part of a team that can challenge for European places and could even look at a cup run. Indeed, if Lukaku did come to Everton, it might entice other players to come as it would show Everton is serious and wants to compete. Within a couple of years, he could have the CL football he craves. He's still so young
However, players these days want everything right away. I think players would rather be a small part of a team that already plays in the CL, than be the main part of a team that's challenging for it. Even younger players feel that way. So many players would rather take a contract and a bit part in a CL team, even if it means they'll only play once or twice in the competition at most, that go to a team that doesn't have CL football right away
Just the way the World is
If a team like Arsenal come in and offer Lukaku 20 Million to come in and be back up for Giroud and play a few CL games, he won't even think twice I fear