The TV pundit Gary Neville accused the Chelsea defender of playing as if he was being controlled by "a 10-year-old on a PlayStation" during a match earlier this season.
Asked yesterday if he had come up against the Bayern Munich striker before, the Brazilian replied: "Just on the PlayStation."
Luiz has had no opportunity to practise real-life defensive drills since injuring his hamstring a month ago.
He returned to full training on Tuesday, leaving him and his centre-back partner Gary Cahill just four days of cramming to prepare for arguably the most daunting challenge they have ever faced.
Gomez has scored 12 Champions League goals in 10 starts this season, 11 of them at the Allianz Arena, where Saturday's final will be played.
Luiz said: "In the Champions League final, it is always difficult. Bayern are very good and deserve to play in the final with Chelsea. The fact they are playing at home only makes it more difficult. But I want to play, I'm counting the days and the minutes and I hope to finish the game as a Champions League winner."
Fitness permitting, Luiz and Cahill will be asked to fill the void left by the suspended John Terry and Branislav Ivanovic, who join Ramires and Raul Meireles on the sidelines.
Luiz, 25, who joined Chelsea from Benfica for £26.5million almost 18 months ago, revealed his parents will travel to Munich to watch him.
He said: "When I was a kid in Brazil, it was my dream and now I get my chance to play in the Champions League final. Everyone will stop to watch the game. My father and my mother will come here to support the club and I'm happy my family will be here."
Chelsea are not alone in suffering defensive problems in the build-up to the final, with Bayern having been thrashed 5-2 by Borussia Dortmund in last Saturday's DFB-Pokal final.
Luiz said: "I saw the game. I saw a very good team and a lot of very good players. They will be more angry when they play against Chelsea."
The Stamford Bridge side need to win to secure a place in next year's competition, having failed to finish in the top four of the Barclays Premier League, meaning there is even more at stake. However, Luiz said: "Chelsea are a big club, there is always pressure there."
Whatever happens on Saturday, Roberto Di Matteo looks increasingly unlikely to be handed the reins full-time at the London club.
Insisting he did not know what the future held for the caretaker manager, who has been linked with Lazio, Luiz said: "He's done so well for Chelsea, winning one cup and now in another final."