The first semi-final resulted in a spectacular 5-4 victory, and there's no reason to expect the return leg in Munich to be any less goal-rich. Bayern desperately need to bounce back from the defeat, and at home, the Munich side traditionally plays extremely aggressively, averaging over three goals per Champions League match. On the other hand, the Germans' defense is far from perfect—they've conceded in each of their last five European matches. Even with Kompany in charge, it will be difficult to combat the Parisians' quick counterattacks.
An additional argument in favor of a "both teams to score" and an over-all total is the visitors' personnel losses. Key right-back Achraf Hakimi will miss the match due to injury. The absence of Hakimi, who set up the first goal, is a huge hole in PSG's defense, which Kane, Oliseh, and company will be happy to exploit.
Both teams are approaching the return leg after draws in their domestic leagues (3-3 and 2-2), where they fielded their reserve teams. Their leading players are completely fresh and ready for open football. PSG will score away from home (they've always done that), while Bayern simply doesn't know how to hold on to their own goal.
