Chelsea is still on the hunt for another striker according to rumours. Osimhen hasn't got an offer from them yet and I don't know whether he is even their top target these days. His cost would be the highest among their candidates probably.
Osimehn market price is not one that can be tolerated by lower teams, only the big teams will come after him and I’m surprised with all the rumor we had about him with Chelsea, they disregard all of that and didn’t place him on watchlist for for next season despite in need of a striker against next season. The transfer market is still many days ahead, maybe we’ll see a change in mind of that or prolly gets a good offer from other big teams soon.
From last season the conversation about Chelsea and Osimhen has always been a gossip that cannot be avoided so for now I think it is quite natural if there are rumors like this again especially as you said that at this time even though Osimhen is still open to any club but with the current clause (more than 110 million) then indeed not all clubs can bring Osimhen easily.
Especially for Chelsea, prices like this are not too troublesome for them because looking at the track record of these 2 seasons even Chelsea dared to pay for some players who actually did not really match the price such as Enze, Caicedo or even Mudryk whose value was too big in my opinion they still dared to do that especially for Osimhen now then it was an easy thing for Chelsea.
The problem now is that there is still no further confirmation on this matter and we just have to wait for how clarity will be given later. But one thing is for sure that Osimhen will most likely leave this season.