The UCL final is one of the most prestigious titles in European soccer, so any team appearing in the final round will certainly be careful. In the modern era, however, teams that make it to the final tend to prioritize defense in the hope of ending up in a penalty shootout. Looking at Inter Milan and PSG defense styles, both teams have strong defenses. A score of under 2.5 could happen again in normal time.
UCL trophy is one of the biggest trophy in football. No doubt that the teams who can reach the final are strong teams, they already eliminated many big teams from varied top leagues in Europe. This season Inter Milan and PSG could reach the final round, they are the strongest teams in UCL this season. By the way, I don't think they will tend to focus on the defense line for the final match. All the lines are equally important, there is no line to be more priority. I doubt that they will tend to have a penalty shootout because it mostly depends on the luck factor. If it is possible, it will be better to try winning the match in the normal time, it is too risky to rely on the penalty shootout. In addition, since both teams have good attackers, I'm sure they will be many goals in this final.
I don't think any club will have the mindset or plan to target to win in penalties. Both teams will come up with stractegies to outsmart each other and win the game. But it doesn't mean that they will not prepare for penalty shootouts. Both teams have good goalkeepers, so I don't know who will win the game if it goes to penalties.
I would have to agree that most times, penalties are determined by luck and not skills. If you are unlucky, the goalkeeper might go to the direction of your shot and catch the ball. We have two teams that have proved to have an attacking side which score goals. So, I am not expecting this match to reach extra time.