Even if Osimhen will play in chelsea, is not this season. he can't play in a team that's not playing in the champions league none in any of the Europe competition. is bad for him, beside Chelsea wont spend such huge amount of money the Napoli President put as price tag. he said is only Psg can buy Osimehen as it stand. chelsea is not an option, if he wants to leave Napoli.
If Osimhen wants to leave Napoli this season, Chelsea is not a possibility, but that doesn't mean Chelsea can't afford to sign him. Chelsea has the funds and capability to sign Osimhen, but perhaps there is another option that does not rely on him to fill some vacancies in the team. The Premier League is also competitive, and Chelsea not playing in the Champions League will not prevent him from coming if he is interested and the team wants him.
PSG is trying hard to get Osimhen and has made an offer of 100 million euros to recruit him. PSG has set Victor Osimhen as a priority target to replace Kylian Mbappe. Mbappe still has 1 year remaining on his contract and it is believed that Mbappe will not extend the contract, because he is interested in Real Madrid and is likely to become part of Real Madrid after the contract with PSG ends. So a suitable replacement for PSG at the moment is Osimhen, and Manchester United are also interested in Osimhen but they can't overtake PSG because PSG has abundant finances and can seek 100 million Euros for Osimhen.
I disagree with you that Manchester United cannot afford to sign Osimhen at the asking amount. In terms of football, there are always priorities and different options to fit in what you want. Manchester United may not regard Osimhen as a priority signing right now since they have other options, but if they really need him, they can pay whatever value is set on him, no matter how large people believe it is.