Napoli won the league Roma barely makes top 4. They are a club with similar profile to Roma and won the league. They also qualified from their CL group easily. So what is there to say about them
Napoli went bankrupt and were founded anew by De Laurentis, who has been running them in a virtous way all along, meaning they never went into serious debt. Roma by contrast have a greater revenue(despite a smaller fanbase) but have always been run on huge debt to keep them competitive(and profitable for the ownerships). This eventually got them running afoul of FFP rules and put them under significant constraints
So no, their situations aren't comparable right now. Napoli also had a simply much better director in Giuntoli(now at juventus), who discovered Kvara, Kim, etc. plus the financial muscle(thanks to their model) to sign Osimhen. Roma have to make do with what they can find. They were lucky to get a shot at Dybala, only to pay the consequences - paying huge salary to an oft injured player, the reason he ended up at Roma instead of Inter or Milan or staying at Juventus - and now Lukaku - who they almost certainly won't be able to keep anyways. Mou deserves some criticism for his loyalty to what must be a truly great PA I guess - Rui Patricio a goalkeeper he is not - but in general he's had to work with some profoundly flawed, thin and unreliable squads through no fault of his own and done a very good job overall - back to back european finals, with a trophy, while the team was held back in the league by Dybala's injuries, the lack of quality of the other forwards, and the aformentioned great PA
This season he's got Lukaku, so a better challenge for top 4 should be expected. The reality is he's still working with the 5th or 6th best squad in the league though