Carl Osborne had nothing to do with Bill Borland
These are the Coin Center and hat and cane chips described in this article:
http://www.marlowcasinochips.com/links/davidspragg/osborne/osborne.htm

The fact that Osborne's chips ended up with the Borlands when GGS bought the stock from Jerry Wall was totally unrelated. Jerry Wall bought the balance of the Osborne chips some time after Borland died.

The commemorative Nevada mold chips we all refer to as "Borlands" are the ones he made as a tribute.