It would be a wonderful move for Chelsea of course. But how can they do this now? The transfer window isn't open anymore. If you mean they can do this in January I don't think so. Napoli would never let Osimhen go in the middle of the season. There is no way Osimhen being keen on doing so either.
Besides I'm doubtful about Osimhen to join Chelsea even if he becomes willing to leave Napoli soon. Chelsea can give a lot of money to him for sure but they aren't a successful team these days. Osimhen would rather stay at Napoli whose condition is much better I think.
As far as I know Napoli are working on an extension of his contract on one hand now.
If it is true that Chelsea's desire to acquire Victor Osimhen, I think it will only be Chelsea dream because everyone knows that Napoli will not let go of this player. In fact, Osimhen doesn't care what salary Chelsea offers, but Osimhen still chooses to stay at his current club because as I said know that Osimhen goal is to defend Napoli to the highest peak of the Champions League competition, which is currently one of the club targets.
So there will be no transfer between Napoli and Chelsea regarding the player Osimhen, which I think is just an exaggerated rumor.