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As long as Chelsea has not officially signed Osimhen, anything could still happen, you must not forget that in the transfer market things always happen that you never expected. Osimhen could turn towards PSG because he has the opportunity to play in the Champions League, he can also win trophies easily there because PSG has always dominated Ligue 1.
Chelsea is improving after the failure of this season, Pochettino was fired because he was unable to improve Chelsea performance even though he had brought in several classy players. It took Osimhen more than two years to win the EPL trophy with Chelsea because the new coach needed time to make Chelsea appear consistent and the level of competition was very competitive. Meanwhile, he has a great opportunity to win the Ligue 1 trophy with PSG because so far PSG has always won the domestic trophy.
According to several rumors, Victor Osimhen has been linked with a move to Chelsea next season. I don't really believe that will happen, but it is not impossible that PSG will be the next port for Victor Osimhen after Kylian Mbappe's departure. Victor Osimhen is a prolific center forward who is being targeted by many top teams at the moment, so PSG might make a definite move for him if Luis Enrique wants him in the squad.
PSG still has several center forwards in their squad including Randal Kolo Muani and Goncalo Ramos. These two players can be relied on next season considering that both of them are also quite productive in terms of goal statistics even though so far neither of them is the main player in Luis Enrique's line up. Next season one of the two will be the main player, so Luis Enrique will have no difficulty finding a replacement for Mbappe at center forward. Enrique will likely look for a left winger who so far has only been filled by Barcola or several other players who play not in their original position. If that is true then PSG will be as good as last season.