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Girona is 30th in the standings with 3 games left to play and clearly has a chance of less than 5% to enter the play off round. For that reason Girona can only play as hard as possible without taking risks, because the clubs above them will also compete to win the play-off zone. But if Dovbyk is still there, maybe Girona performance will be a little better in the UCL.
Even though Girona's strength this season has dropped drastically, Girona must still be considered a competitor who could potentially hurt Liverpool. Of course Girona are not favorites in the Champions League against any team, so their chances of winning are really low and most people clearly consider Liverpool to be the favorites. This is not a dangerous match for Liverpool, but Girona cannot be underestimated.
Girona still has a chance of qualifying for the playoffs if they win their next 3 games in the Champions League, but it is reasonable to say that is an almost impossible mission considering Liverpool, Milan and Arsenal are the potential opponents. Girona will have to fight and do as best they can, even if their chances are really low.