This Bayern Munich versus PSG match is going to be an interesting one because Bayern has played quite well in the Champions League this season compared to PSG. However, as you know, PSG have a better team on paper.
Considering that PSG's performance in the Champions League was really lacking, it's difficult to say what happened to their squad when they played in the competition.
On paper PSG has a good team when compared to Bayern Munich, but in terms of being consistent in the Champions League, Bayern Munich is superior to PSG. The Bayern Munich vs PSG match will take place with high tension, fast attacks will also decorate the match.
Both teams will attack each other which makes this match even more interesting. I can't predict who will win over the two legs, because both teams have the ambition to qualify for the next round.
IMO. on paper these two teams have their respective advantages, both from Head To Head the players of these two teams. in terms of formation strategy, Bayern Munich played more collectively in midfield, and made Couopo-Moting their Target Man. besides that, Bayern Munich also has a fairly strong defense line. at the moment there is a slight obstacle for Bayern Munich, but we will find out later if the absence of Sadio Mane will affect the overall performance of the team. although, actually Bayern still has other options, one example is, Kingsley Coman. but don't forget, Nagelsmann is famous for his extraordinary tactics. he can rotate his players according to the needs of the team.
On the PSG side, the MNM Trio has above-average individual skills that can tear apart Bayern Munich's defense line. it's just that, they also have a weakness in the Galtier strategy pattern. sometimes their midfield role is not enough to contribute to helping attack after attack launched by PSG against Bayern later. so, PSG will focus on its star players. PSG's defense line is also quite vulnerable when PSG are busy attacking. so that when Bayern counterattack, it will be fatal. so basically, these two teams have the chance to overthrow each other in the round of 16 match later.
NOTE : this is only from my point of view.