Also, Chelsea wouldn't be able to pay him much higher salaries than any other club because of financial fair play. At least not an amount that is above and beyond what other clubs would be willing to pay him. That is why Chelsea's cards to sign players that are on the radar of all other top clubs are very bad. They have to play Champions League again and they have to avoid to get into trouble because of their financial accounting tricks with the relevant authorities. An Osimhen transfer will be essentially impossible in their current situation.
Osimhen to Chelsea is not likely to happen because to avoid breaking the financial fair play rules they would need to sale some of their players, and selling lots of players just to recruit just 1 striker for a very huge fee is not a very good deal, however i doubt if Osimhen would be willing to join Chelsea due to the fact that they're not currently in the Champions league and there's no assurance yet that they'll qualify for the Champions League next summer based on their awful start this season, however they won their last match yesterday against fullham but winning that would guarantee them Champions League spot yet, they have to be very consistent for the rest of the season to get a chance of being in the top 4.There are 2 teams i feel Osimhen might possibly move to, and they're Realmadrid or Paris Saint-Germain, Madrid has already shown interest but are yet to make a move but PSG are financially capable of getting him if Mbappé decides to leave the team next summer.
There are a couple of more teams in my opinion that could be interested in him and that could be of interest to him. It is not only PSG and Real Madrid. If Mbappe goes to Real Madrid I think Osimhen won't be interesting to Real Madrid, but could in turn be interesting to PSG.
Though there are a few other clubs without a strong striker, but I think the condition is that the club is in the top 6 or top 7 in Europe I think.