The Catalan club confirmed on Friday night that Vilanova would not be able to continue in the role as he receives treatment for cancer.
Villas-Boas was immediately installed as favourite to take over by some bookmakers, but it was not a subject he wished to discuss after his side's friendly against Colchester.
"It's a very difficult situation and all of my wishes are with Tito," the Portuguese told the Daily Telegraph. "If he has to resign for a situation of illness it's not the moment to speak about any speculation whatsoever.
"It's not even a question, we are speaking about a person's health."