Even the PSG rumors isn't certain because as of now there's actually no official update on the fate of osimien and I don't why you feel he can't go to Chelsea because from osimien view of things of himself he would love playing for a English side and also in the premier league, beside the English premier league is more competitive than the french league A.
There is a lot of speculation regarding Osimhen's move between Chelsea, PSG and Arsenal I think Chelsea is the team closest to signing Osimhen, recently I heard another option being offered to Chelsea like releasing Osimhen to Chelsea and Chelsea having to prepare a transfer fee + Lukaku I think this is an interesting option, right? when Chelsea no longer needs Lukaku it would be better to let him go to reduce the burden on the club.
Another option is that Osimhen still has the opportunity to move to the Saudi Pro League, If one of the Saudi clubs makes an attractive offer, Napoli will not hesitate to let him go. What is clear is that Napoli only needs income from this release it doesn't matter whether a team from the Premier League or from Saudi Pro League will take him.