He's not just going to break it, he'll smash it. Has a decent chance of getting close to 100 international centuries as well, at the rate at which he's going.
Yeah, he is probably going to break all records. But raw stats are misleading though, if we are looking at them to compare the two players. Even though Tendulkar has 49 tons, he also has 'by far' the record no. of 90s....18 in total in ODIs. Next best is just 9!
So he should have had around 60 tons tbf. (And tbh there isn't much of a difference in ODIs between a 90 something and a low 100. So I wouldn't elevate Kohli just based on that.). Remember Tendulkar only scored his 1st ODI ton after 78 games (in 1994) because prior to that year, he had always batted right down the order. Kohli also started a little lower so I'd give Tendulkar a 50 game adjustment. Given he batted 452 times, thats around 400 times after adjustment, Kohli in contrast has had 195 innings, around half the number of innings. And Kohli has 33 tons vs what should have been close to 60 tons for Tendulkar in double the innings. (Yes he got just 49 but I am going a little beyond raw stats). So not much in it.
Also, bat has become more and more dominant in current era. Scoring has gone up by 10-20% and is also reflected in avg scores and higher batting averages. 250 used to be a winning total in first half of Tendulkar's career, while now even 300 is not enough. So in truth Kohli's stats aren't that ahead of Tendulkar's. Because a 100 now, is worth maybe 80 in the 90s. So after allowing for adjustments, there isn't a significant gap.
The BIGGEST difference however is that Kohli is a chase master. The way he sets up a chase is an art in itself. Tendulkar couldn't quite do that especially so in the 2nd part of his career, although he could demolish attacks with his batting genius. And when it comes to batting at the start of the innings, Tendulkar was something else though.
in contrast Virat Kohli can do it all and at all stages of an ODI and in pretty much all circumstances, most versatile and an ultimate chase master. That probably puts him a little above Tendulkar, not necessarily due to the raw stats. As a counter to that, he hasn't yet dominanted a world cup, while Tendulkar was exceptional in multiple WCs.
So in terms of where Kohli stands, it will depend on whether Kohli can dominate a world cup or two and lead India to world cup glory over his next 2 or maybe 3 world cups. If he truly thrives at the highest stage, I would even put him above Viv but he fails, then it may be even difficult to have him higher than Tendulkar himself. Atm Kohli is little above him but it can change.
Kohli may even get 60+ tons if he plays enough and remains injury free, which would be special achievement but he could quite easily get the 90s curse or conversation curse at some point and struggle to truly recover from it. Happens with plenty of top batsmen.