The Napoli boss believes Argentina boast the tournament's most "explosive" forward line but says Germany have been the stronger side in Brazil
The Napoli boss has been impressed by the performances of Joachim Low's men, who kicked off their campaign with a 4-0 rout of Cristiano Ronaldo's Portugal and reached the tournament decider courtesy of a stunning 7-1 demolition of hosts Brazil.
Argentina have, by contrast, found goals difficult to come by but Benitez still believes that in Lionel Messi, Gonzalo Higuain and Sergio Aguero they possess the most lethal front-line in international football.
"I don't know about you, but I struggle to find a favourite in the World Cup final," the Spanish coach wrote in Corriere dello Sport.
"A game like this, which puts Germany and Argentina on the field, cannot persuade you to believe that one squad is, on paper, stronger than the other.
"You might think that there are certain details to favour one side over the other, but one cannot make a clear and absolute judgement.
"It's certainly true that Germany, from what we've seen since their first game a month ago, have made the greater impression ...
"However, at the same time, in the final they will face Messi, Higuain and Aguero and there is no harder test. There cannot be more formidable opponents; there cannot be a more explosive combination to contain.
"It's true that they're saying that because of certain tactical attitudes and the exceptional 7-1 win in the semi-final, that the European squad has the concrete possibility of being able to win the World Cup in South America for the first time.
"But Germany are aware of the need to control those three fantastic players up front for Argentina.
"Whatever happens, [on Sunday] evening, history will be made."