I have a slightly different opinion than you. I think the Barca and Napoli pair is quite unpredictable; they are the reigning champions of both the Spanish and Italian leagues. Currently, the form of both Barca and Napoli is not good, but when they face each other, the result is hard to predict. Napoli's style of play remains challenging for teams from England and Spain. Therefore, it's not easy for Barca to overcome Napoli in this round.
When you look at the performance of this two teams, it is very obvious that they are on the same level now. Their individual performance in both leagues is just the same and nothing much can be said in their upcoming match against each other. One of this two teams will be eliminated from this round and won’t advance to the quarterfinals, the thought of it makes it more interesting to watch out for their match by next year when they meet in the round of 16.
Barcelona is currently not in a good situation, otherwise, a team like Napoli could never beat Barcelona with the performance they had during the last season with their coach Xavi, but since there are many injured players in this team and there are many players who left the team, I think this can be hard as you said to predict this match.
You forget that if there will be a lot of players to leave from barcelona. Barcelona has opened the gateway for anyone in the club to leave from there as long as barcelona will get decent amounts of money from selling them.
This is not something new caused by barcelona needs also to pay its debt too. The club has only way to sell some players then xavi will become the main actor to execute which players that must be sold by barcelona to the other club.
Barcelona is financially bad right now and im wondering how long barcelona can survive with in this bad situation for the club. Barcelona has faced more lost compared to the income recieved by the club. Xavi is in trouble now.
I think Napoli can have a good chance to score a goal in this game if they have Osimhen in the good form because the defenders of Barcelona have not performed well recently.
Napoli has greater chance to win against barcelona. Barcelona was struggling to face the weak team like almeria. The financial problem gave barcelona a big burden that can't be sorted out in a short time.
Barcelona has very big debt and it can only sustain as lon as barcelona will be selling players for profit then xavi is going to use the profit raised from selling players to pay the debt. Xavi can do nothing caused by the financial pressures has forced him to seold some players soon.
Im wondering who will be the name to go out from barcelona. This is another problem that is almost impossible to be sorted out by xavi.