We have our own personal views on who will be in the Europa League final this season, and I also share the same opinion that Liverpool and Leverkusen will most likely be there. You are right that AC Milan should also be taken into account, but they are not as consistent as Liverpool and Leverkusen, therefore many people consider Liverpool and Leverkusen to be the best.
However, I also do not rule out the possibility that a surprise will occur, it is also very possible that we will see another club in the final. However, for now I prefer the 2 clubs that I mentioned at the beginning. This is something that is not easy for them, of course, because the opponents they will face will not let other clubs easily beat them.
It would be very special if we saw what we predicted actually happen, because it would add to the hotter atmosphere of the competition. But we are still very far from seeing it all, because we are still in the quarter-finals and we will still have at least 4 more matches for each club to be in the final.
What you said is true, the consistency shown by Liverpool and Leverkusen is the main reason why they will meet in the final, but I see Milan is also quite consistent at the moment both in the league and in the Europa League, although indeed Milan is ranked 2nd in the Serie A standings while Liverpool and Leverkusen are ranked first in the league, but we should not exclude them from the Europa League champion candidates this season, I think those three teams will meet each other in the semi-finals and of course it will be a strong foundation for us to see who deserves to win the Europa League trophy this season.
Unlike you, I personally see that Milan and Liverpool are strong candidates to meet in the final if they don't meet sooner in the semi-finals, and if they meet in the final then I personally see the match will be tough enough and maybe even to determine the winner will not happen in 90 minutes of normal time and will most likely be decided on penalties like last season's Europa League final between Roma and sevilla.
Yes, it doesn't matter if you have different views, but that will definitely be determined in the semifinal match (if AC Milan and Leverkusen manage to advance to the semi-finals). However, in the semifinals they also had a difficult opponent because they faced AS Roma, who were coached by De Rossi, and they showed something that I thought was good. they must first beat AS Roma in this quarter-final round.
Actually, talking about the European League, we always get lots of surprises. Last season, many of us favored Arsenal to be in the final, but in reality they had to go home sooner than predicted. By seeing that, it is not impossible that the two clubs or the three clubs that we like will be eliminated in the quarter-finals or in the semifinals later. Now match after match will be more thrilling for all the remaining clubs. Because even though on paper they are superior to their opponents, that doesn't mean they will be able to win and it's also not impossible that they will lose.