~snip~
I don't mean to underestimate Atalanta, but when compared to other clubs in the Champions League, there are several clubs above them in terms of strength, including Arsenal in my opinion which is slightly better than Atalanta. However, they are still a club to be reckoned with and anyone who faces them must be careful.
Last season in the Europa League was a real example when they managed to beat the strongest candidate to become champions. Almost everyone was not on their side, but in the match they were actually able to become winners, including beating a club that was unbeaten in all competitions last season.
On the other hand, the difference is that because the Champions League is different from the Europa League, here they will get more pressure, so they must be ready for that by improving their mentality.
On paper, Atalanta is the underdog facing Arsenal or another team. But football isn't played on paper. The Europa League victory of Atalanta was not luck. They outplayed Leverkusen, were strategically smart, resilient, and more than just good
Champions League is definitely more difficult. Still, this Atalanta team has tasted European excellence. They are aware of the requirements for winning in huge stakes. Serie A form is a bit shaky. Real magic, though, occurs in the Champions League. It's where underdogs start to become legends
Atalanta has experience; they have tactical nous; they have that drive to prove themselves on the largest arena. Undervaluate them at your own risk. This is about who has the greater heart and the better game plan, not about who has a bigger name. And Atalanta had both in spades