I fully agree with your speech, none of the finalists will underestimate the opponent, I think they will rather
concentrate on the victory.
In this case there are not many possibilities, the one who plays better, who is better prepared, who concentrates better,
I think that's exactly how's going to play out, the better team will win in the finals because there's nothing the two teams has to fight for in their domestic league except for this europa league trophy that the two sides needs to show for an achievement this season. Though both sides has been inconsistent this season, am quite skeptical of Tottenham Hotspur due to their performance level when compared to Manchester United in the europa but am certain it's going to be a difficult game for both sides since its a finals.
Manchester United will be the only team that will be very careful when they play against Tottenham in the Europa League finals because despite being undefeated in the Europa League competition this season they have been defeated by Tottenham in the EPL this season which is the more reason why they are like the underdog in the final match between them and Tottenham.
Both teams are inconsistent in the EPL but Manchester United seems to be the team that looks too weak to play any team this season and I think they need to up their game when they play against Tottenham in the Europa League finals otherwise they will be defeated and all their efforts to be in the champions League competition next season will amount to nothing.