They really are not, Bayern yes but PSG had an incredibly lucky draw and a massive rest, that's the only thing that stopped them getting their usual quarter final spanking. They faced a Dortmund who are miles off this year, an Atalanta who were still pinching themselves to believe they were in the competition in the first place, and an RB Leipzig who are basically what they were a few years ago.
Bayern are not my favourite club by any stretch but i hope they put ten past PSG, who represent everything that is wrong with world football.
In terms of the best teams:
Liverpool are up there due to league dominance but they got fairly knocked out by Athletico. Athletico?
City who got fairly knocked out by Lyon, finished second in the league by 18 points, and have zero trophies this year?
Barcelona? Won nothing this year and humliated by Bayern. Club felt to be in a bit of mess despite still challenging for La Liga and making the CL quarters.
Real Madrid? A good but not great side this year. Jury out on them.
Juventus? Again good not great side.
Now I know there is a lot of ill will thrown at PSG due to their crazy money, and also playing in what is perceived to be a lesser league with far less arduous schedule. But you know what, their players are incredible (x2 are Ballon d'or calibre, and many world class) and they could beat any of the teams listed above. So yes they are more rested due to an easier schedule, and their players wanted the big money and less stress, but that doens't mean we don't have the 2 best sides in this years final. They get to the knockout stages routinely and now have got a bit of luck to have a clear path to the finals beating 'lesser' sides, not ignoring they took care of Real Madrid quite handily in the group stages. And if they beat this much lauded Bayern team then they are deserved Champions.
The only other team I see as providing a potentially better opponent to Bayern is Liverpool but they were super focused on the league this year.