Zirkzee appeared set to join Roma in the coming days, but the deal is now up-in-the-air with Amorim removed.
"He is a Manchester United centre-forward liked by many clubs, not just us," Massara told Sky Italia.
"Naturally, the situation is different after this change of management, there are no contacts in progress, but I wouldn't focus on individual names.
"We know this window is an opportunity to reinforce the squad in an area where we have struggled to convert chances into goals, so we will try to use it.
"We started over the summer with a process of renewal. We knew it would take a while and several different transfer sessions. There are things we need to do that are not considered an emergency, but rather an opportunity to take.
"Don't forget this team had a very strong 2025 of a high level and we'd like to keep that going. With so many games close together and players out through injury, international duty, even flu, it might seem to be a weaker squad than usual. However, the team is ready and will step up."