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Eddie Howe is an excellent coach no doubt. He has transformed a mediocre team into a strong team. Newcastle do not have a very strong squad, but the team has consistently performed well. The way Newcastle performed in the away match against Milan was really good. The team has the ability to perform well against PSG as well. I say this because Eddie Howe's match tactics are excellent. However, PSG coach Luis Enrique is very experienced. I'd say this match will basically be Eddie Howe vs. Luis Enrique.
Newcastle is playing at home, so I think they will have home advantage as a supporting factor to play better. We know Newcastle and Eddie Howe still lack Champions League experience compared to Luis Enrique and PSG, but that's not a good reason to underestimate them completely.
However, I don't doubt that PSG is the favorite team to qualify for the round of 16 this season, even if they lost Kylian Mbappe due to injury against Marseille a few days ago. Mbappe's absence will affect PSG's winning probabilities, but that's not entirely a measure of why we should ignore the form of a replacement striker. Gonçalo Ramos scored 2 goals in his last game, so he shouldn't really be underestimated.