Three of the last four teams, PSG, Bayern and Arsenal, are top of their domestic leagues, and the German side have clinched the Bundesliga, losing one game, having also lost once in Europe.
While PSG and Atletico Madrid had to come through the play-offs, Arsenal and Bayern were the top two in the league phase. In the last 16 and quarter-finals, PSG netted 12 goals and Bayern 16.
"It's not just about attacking statistics, but if you look at the defensive ones too, these are the best teams in Europe," Luis Enrique told reporters ahead of Tuesday's first leg at home.
"Arsenal have done an incredible job this season also, in terms of consistency. Bayern are a bit ahead of us because they have only lost two games, but if we speak about what we have shown as a team, we're right up there.
"And no team is better than us. I said this after we didn't finish in the top eight in the league phase, that I didn't see any teams better than us."
Last season, PSG also finished outside the top eight in the league stage before going on to lift the trophy, and in Ligue 1, having battled with Lens for long periods, they are six points clear.
"Every coach wants to head into the run-in in the best possible conditions," the PSG manager said.
"It's the magic of the Champions League which gives special energy to the players, everyone wants to be there and to make the most of this time."
Flanks to be decisive
Luis Enrique is well aware of the attacking threat posed by Bayern, including wingers Luis Diaz and Michael Olise, but that will not change the way his side approach the tie.
"We won the Champions League last season with (full backs) Achraf Hakimi and Nuno Mendes doing what they do," he said.
"Of course, they have to defend as well, but we know that they have to attack more than they defend if we want to win.
"We know how difficult it will be, and we have to know how to defend well."
The French club had long set their sights on winning the Champions League, and having finally realised that dream last season, there is no chance of a less ambitious PSG this time.
"The first run was a relief, now it's a different source of motivation because last year was great," Luis Enrique said. "We made history. And now, we're hungry for more."