The Arsenal centre-back was speaking to France Football ahead of France's World Cup opener against Senegal.
Arsenal lost the final 1-1 after extra time, with PSG winning 4-3 on penalties in Budapest. Saliba, 25, played the full 120 minutes of the match, days after sealing the Premier League title with Arsenal.
Asked about criticism that Arsenal had scored too early in the final, Saliba pushed back firmly.
"I've heard people say we scored too early, but personally I prefer to open the scoring against a team like PSG rather than the other way round," he said.
"Otherwise you risk being blown away. We challenged them well."
He went on to offer a pointed assessment of the French champions.
"They are unquestionably the best team in Europe," Saliba said. "But they are not untouchable."
The comments come with Saliba set to face several PSG players as France begin their World Cup campaign. Five PSG players, including Ousmane Dembele and Desire Doue, joined the French squad's training camp earlier this month alongside Saliba.
Kylian Mbappe, now at Real Madrid, said after the final that he had tried to console his former Arsenal opponent.
Saliba's focus on Arsenal's title triumph formed the other half of his interview, in which he reflected on what the Premier League success meant after years of near misses.
"It was a relief for everyone," Saliba said. "I've been at the club for four years, the first three seasons were also positive, except that we hadn't managed to win this title."
Arsenal finished as Premier League runners-up in each of the three seasons before this one, twice behind Manchester City.
Saliba detailed the frustration of that run and what changed this season.
"When you finish in second place three years in a row, you tell yourself you absolutely have to win, it can't continue," he said.
He pointed to squad depth as the difference under Mikel Arteta this season.
"This season we had doubled up in almost every position, and that's essential in a league as demanding as the Premier League, where you know you're going to have two or three guys injured every month."
Even with the deeper squad, Saliba said the title race went to the wire.
"But once again, Manchester City didn't let go, it was like an arm wrestle. We believed in it from the start and we weren't going to let go, this title was ours."
Saliba's back injury, sustained during the Champions League final, briefly threatened his World Cup involvement before he was cleared to feature for France against Senegal on Tuesday.
With Arsenal's title secured and a World Cup campaign now underway, Saliba's words suggest a player who has banked one piece of silverware and is already plotting how to take the next from PSG.