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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.
I don't think Girona is a tough opponent for a big team like Liverpool. First of all, Girona is not an experienced enough team for the Champions League platform. This team is far behind. Moreover, this team is not in good form this season. Girona is not able to perform well in La Liga. This team's performance in the Champions League is also very weak. Girona has lost four out of 5 matches and won one. Girona is in 30th position in the points table.
On the other hand, Liverpool is a very strong team this season. We have seen Liverpool win all 5 matches in the Champions League. And the top spot in the table is occupied by Liverpool. Liverpool is the only team in the Champions League who has not lost a point in any match yet.
Unless there is a major accident, the chances of Liverpool losing points against a team like Girona are very low. Although Liverpool failed to win against Newcastle in the last match of the Premier League. However, I don't think Liverpool players will make the same mistake against Girona.