PSG vs Bayern Munich are equal, since the odds for Bayern Munich is higher, betting on Bayern Munich would be more profitable with the same winning chance.
PSG is the current CL champions, Bayern don't even manage to be in the semifinals. PSG conceded 1 goal while Bayern conceded 4. PSG has better homogeneity than Bayern, younger players, and an exceptional coach. The odds are good and represent these differences between them. So, even if Bayern is a strong team and has fair chances to win this match, I will stand with PSG and the pretty good ~2.5 odds for their win.
I don't think that should be used as a judging Factor between both teams, PSG victory in Champions League was a surprise to everyone, if you are saying Bayern Munich didn't make to semi final then what do you have to say about Barcelona in that competition I don't see anything teams that have the quality that Barcelona possessed at that particular moment. Barcelona were extremely good and have the capacity to lift the title but who eliminated them? Inter Milan that couldn't defend themselves in the final against PSG, which makes them faced a very huge humiliation in the history of Champions League final. This is football, I don't expect PSG to win Barcelona despite their aggression but see how the result ended. So regarding Bayern Munich and PSG, it won't be easy for both teams.