I agree, I don't think that Chelsea would target Osimhen when they already have Nkunku, even Osimhen wouldn't want to be played from game to game and get replaced in the middle of the match all the time, he might want to join a club where he is the main striker and play most 90 minutes.
Victor Osimhen should cost around 100 million pounds in the summer, that is definitely not an amount Chelsea can spend in this forthcoming summer transfer window, not that they can't afford it, but because of the amount of money they've already spent in the last two transfer windows. As a result of that they might have to take things pretty slow in the summer, except they are going to sell some players for good money, thus they can they balance their books. I'm pretty sure they would be looking at the charges leveled against City today, and they'll want to make sure that it doesn't get to them in the future.