Victor Osimhen remains a Napoli player even if they've decided to part ways between themselves. I don't really know deep into that matter but his move to Arsenal and Chelsea is not happening because of his high wages and salaries. I feel like he is worth it bit these clubs are trying to maintain a certain wage structure for their players. He would have been best for Chelsea if you ask me bit the club owners Todd Boehly has decided to be blind.
Yea he would've been very much good at Chelsea but just that the owner of the club may have considered his wages just as you said, although he has the money to get him to the club hence this is a business I think Todd Boehly would've considered this guy's usefulness to Chelsea, as for having all it takes to receive such salary, he's really fit for it, for me agree with you that Chelsea needs him in their team to perfect his role for them, although if I were to be Osimhen I would not be too quick to make some decisions more especially now that everything is turning out to be some how, how I wish Chelsea can push further to reach the terms with him because he really got some touches to for them.