There is no reason to underestimate PSG. because PSG is a very strong team and PSG has a lot of records to win the Paris league, and also other leagues. It is true that PSG has no records in the Champions League as a champion recently, but they are playing very well and professional way, so I have an expectation from PSG to become champions in this Champions League season. One of the advantages for PSG is that they will play on their home ground. So PSG has a better chance of winning the Champions League trophy this season.
Its difficult for any team to underestimate the opponent team exactly after success qualifying to the final round, between Inter Milan or PSG not underestimate each other and know how difficult opponent team eliminate since knock out round. Inter Milan success eliminating two top teams from Bayern Munich and Barcelona, the same position with PSG how come unpredictable when eliminating Liverpool at knock out round and Arsenal at semifinal round.
Both teams PSG and Inter Milan playing quite well and keep consistent not only in Champion League but also in domestic league but Inter Milan unlucky after failure for winning Scudetto, PSG one step closer create first history as Ligue 1 teams success get treble winner this season after winning Ligue 1 and French Cup tittles. If can win UEFA Champion League tittle its another history create by Luis Henrique after previously won UCL trophy with Barcelona.