If it's true as you say, that doesn't mean there is a possibility that PSG has already signed Osimhen because apart from Chelsea, it is likely that PSG is the only one who wants to spend a lot of money. For another club, Real Madrid may have that kind of funds but they have already got Mbappe, so it would be almost impossible for them to sign Osimhen.
Everything will be clear when the truth is revealed but somehow I feel that the club in question is PSG.
Honestly, Real Madrid doesn't need Osimhen, Madrid is already too full of quality players. Osimhen would be better off answering PSG's call to fill the void left by Mbappe because that is the ideal seat he must occupy. Being part of PSG is not too bad, compared to staying at Napoli who no longer need him. Unless Chelsea dares to spend a lot of money to bring in Osimhen, but at a price that is too expensive, Chelsea could experience FFP problems.