It seems to me that there should be no such thing as underestimating an opponent at the Champions League playoff stage ,any team that was able to pass the group stage should by default be an opponent that is worthy of respect. Bayern simply were not ready for Lazio to play so well in defense, I think this is the main reason. But Bayern have the second leg where they will have a chance to turn things around, the difficulty for them may be, that their defense is not the best, and if Lazio can score again and try to play just as well in defense then there could be a sensation.
Yes, it is absolutely true that no team will underestimate its opponent in the round of 16. In fact, not only in the round of 16, but since the group stage, everyone has competed without underestimating their opponents. Because everyone realizes that the teams that managed to get tickets to the UCL are the best teams. And in the round of 16 things got even more difficult. So there is no reason to underestimate your opponent. And yes, Lazio managed to win because they were also ready for the match. And Bayern lost because they lost in creating a strategy and in executing the opportunities they had. Or this is really about which team is better prepared and more mature in making preparations.
For someone who's been watching football for more than two decades, I've seen many football surprises and have also seen teams that were initially written off by most people on paper going on to shock everyone who never believed in them blan win games in the most dramatic fashions so with my experience in football, I think it's absolutely poor fir any team to underrate the power og their opponents as far as football is concerned. In the first leg of the UEFA Champions League round of 16 game between Lazio and Bayern Munich, the Italian club surprisingly won by a goal to nil but will now have to travel to the Allianz Arena for the second leg of that tie. Many are already backing the German champions to easily eliminate Lazio by beating them with a very wide margin but I don't think that will be as easy as many people think it'll be. Though I know that Bayern Munich is a better club with a better quality of players when compared to the Italian club but considering how inconsistent Bayern Munich have been since the start of the season, I'm of the opinion that Lazio still have a chance to make it to the next round of the competition.
The only thing that can stop Lazio from getting a result that'll see them progress to the quarter finals is if Bayern Munich delivers their best form of football in that game. Bayern Munich will be playing that game at home and we all know how rousing the home fans of Bayern Munich can be whenever they're playing in the Champions League and that I think will give the home side an added advantage in that particular game. Lazio without doubt will also give their best but I don't think it'll be enough if the home team also gives their best