This looks like a tight, one-goal match between two sides that win through finishing more than through control. Neither team dominates the ball or the chances in the games we have numbers for, so the result is likely to be decided by one or two moments.
Shabab Al-Ahli are unbeaten in their last ten, but half of those were draws, mostly open games that finished 2-2 or 1-1. Their win at Al Ittihad came with little possession and fewer shots than the opponent, so they live on efficiency. They also played 120 minutes in a cup tie five days ago and the coach has talked about rotation.
Esteghlal have lost only twice in ten and play many narrow games. In their one game with full stats they were out-shot but won 2-1 at Al-Gharafa on finishing. They had four days since their last match and arrived in Dubai two days before kickoff, so travel is small. Two squad members are reported missing, which is a risk, but the back line has held up at about a goal a game.
The key matchup is Shabab's front line against an Esteghlal defence that rarely gets blown out, and Esteghlal's wide players against a Shabab back line that has leaked eleven in ten. I expect a cautious start, with the first goal deciding everything. If Shabab score first it is likely only by one; if Esteghlal do, Shabab's tired legs make a comeback hard.
That is why I'm siding with Esteghlal not to lose: the draw is the most likely alternative to a home win, and Shabab's draw habit and cup fatigue make it live.