"For me, they have been the best team this year," said Giteau. "They have played well all the time, they have done their work ... For me they are favourites in the final, but in a match such as this there's no harm not being favourites."
The epic extra-time victory over Irish province Leinster in the semifinal was just Giteau's second match back after injury. He said he did not mind whether he played at first or second five-eighths in the final, with mercurial French veteran Frederic Michalak an option at No10.
And Giteau insisted Toulon were focused on winning the match, not on the potential achievement of a hat-trick of European crowns.
"We know it is something pretty special if it happens, but are we thinking about the treble, no.
"The treble is something you reflect on when you are 60 years old, and say, 'Ah yes, it is special,' but at the moment all that counts is winning the trophy."
Stacked with big-name import internationals, Toulon lead the French Top 14 ladder, four points clear of Clermont.
Mitchell's decision to join Toulon was influenced heavily by the presence of his great friend Giteau.
But the 63-test winger admits he was initially uncertain what to expect with so many former test stars present.
"But the dynamic is based on respect," he told epcrugby.com. "We have all come across each other in the world of rugby and played against each other in big games and you wanted to prove why you're here.
"These players have got to this point in their career because they are competitive and that's not going to change."
- AAP