Likely Chelsea more possibility for Victor Osimhen than Liverpool depending forward squad have by Liverpool have completed with Nunez and Firmino, after leaving by Lukaku Chelsea still not find new forward have more goal contributing although have sign Aubameyang, but I doubt with Chelsea have much money or not for paying above 100 million euro offering by Napoli.
I don't think there is any possibility of Victor Osimhen moving to either teams in January, Chelsea are currently struggling and they actually have a lesser chance of winning a trophy than Osimhen's current club Napoli, Aubameyang is not a problem at all, because if Victor does move to Chelsea, he will definitely displace the Gabonese star. Liverpool are struggling too, but that's not just it, they spent quite a lot of money on Darwin Nunez, surely they cannot be considering the option of bringing in another high profile center forward, and btw Nunez is doing very well, so they are quite happy with his performances.
Having said that, if Victor Osimhen is going to leave Napoli it is definitely going to be in the Summer, and i think Real Madrid have the highest chance to sign him, Benzema is prolly nearing the end of his career at Real Madrid, thus if the club can convince Victor that he is the heir to that number 9 position at Real Madrid, it could be very difficult for him to resist that offer.