What? Osimhen's market value is 122 Million Euros, Chelsea bid less than what's the real value of Osimhen and Chelsea is nothing compared to other big clubs. Even Chelsea bid higher rate like 150 Million Pounds, I believe Osimhen would choose to move to Real Madrid as long as Real Madrid could pay what Napoli's want or less than Chelsea's offer.
I'd say Osimhen would high likely to replace Benzema rather than Harry Kane because Tottenham's management not willing to let kane to leave.
I don't think if Real Madrid will even pay 100m for Victor Osimhen because we know Tottenham wants 100m for Kane and if Real Madrid wanted to buy any other forward other than Mbappe they could go for Harry Kane with a lower price who is more experienced in top teams, that's why Osimhen doesn't get any official offers because the high price they have to pay for him.