Tammy Abraham would be much more suited to a team like West Ham than Dortmund. I believe Dortmund probably feel the same way about the proposed deal. Its much more likely that Chelsea would need to offer around the valuation of Haaland i.e 170 million or the equivalent with a player that suits Dortmund, and cash to make up the amount.
Personally, I don't see Haaland moving this season, and it'll depend on how he performs this season whether or not he will get a move next season. Real Madrid, PSG, and Barcelona are probably the only clubs that could realistically afford him, and that's assuming the Spanish teams can sort out their wage issues, which looking at Barcelona offloading players just to resign Messi at a pay cut, probably isn't going to happen for a long time. Not until quite a few more of their players are off the books.
Paris Saint German are making great move this summer so far. Until now all these are lovely additions but if this sighings means them to win the UCL, they are making huge mistake. They will still find it difficult to win Champions League Trophy, just my thought.
They arguably have the best team in the world on a individual basis. Why wouldn't they be buying players to win the Champions League? They already have success within France, the only thing that's escaping them right now is the Champions League, which to further their chances of winning it, they probably need to keep investing, and improving their team like any other.