PSG had an incredible season, winning the "golden treble", and the sensational defeat in the final of the Club World Cup from Chelsea (3:0) can be considered an accidental glitch.
Tottenham had an unsuccessful season (17th place in the Premier League), which was saved only by the triumph in the UEFA Europa League, although the level of opponents in the tournament was not the highest.
PSG by all indicators looks like the favorite today, it is unlikely that Donnarumma's removal from the squad will somehow help the "spurs" today.