Xabi Alonso must find the right strategy to make it easier for his team to win in normal time, in order to maintain their unbeaten record and to win the Europa League trophy. Beating Atalanta is definitely much more difficult than beating Roma, because in my opinion Atalanta has a better defense line, it could be that if Leverkusen falls behind it will be quite difficult to equalize again. On paper, Leverkusen clearly deserves to be the favorite, but Atalanta cannot be underestimated, because the Serie A representatives have already surprised us by eliminating another strong candidate, namely Liverpool. Leverkusen should be more alert, Atalanta clearly has its own attributes and luck, although we realize that Leverkusen is likely to be able to emerge as champions of the Europa League this season. The final match has very interesting stakes, because Leverkusen will be risking their unbeaten record, as well as their ambition to win the treble winner.
In my opinion, Xabi Alonso definitely has his own strategy based on the team they will face, including Atalanta, which cannot be underestimated. Of course, Atalanta, which in my opinion also has quite good performance, might make things difficult for Leverkusen in the next match. It's true what you say, maybe beating Atalanta will be more difficult than beating Roma, but I don't think Leverkusen will lose, I still think Leverkusen will be able to win or worse, maybe with a draw, even if Leverkusen wins maybe only by a narrow score.
I think Leverkusen will finish all their matches by being an unbeatable team, therefore I think whatever team Leverkusen faces I think they will always give quite good results. Leverkusen can beat Atalanta but it might be difficult because Atalanta's performance, which cannot be underestimated, might overwhelm them.