"If we go in front that will change the overall picture of the game and you'll see the opposition take more risks," Queiroz told United Radio. "They'll need to involve more players in their attacks and that stretches the game.
"If we score early, Roma don't have anything to lose and they'll open up the game to try and score. That will be a better spectacle if the two teams play an open game and we know that when the game turns open it's always easier for us to get a good result."
Just as Sir Alex Ferguson, Wayne Rooney and countless other squad members have stated in the run-up to Tuesday's game, Queiroz is aware that there will be no repeat of last April's 7-1 mauling of the Italians.
"Roma are a better team this time around," he said. "There has been a lot of progress – they're more consistent and I think the players know each other much better.
"Both sides have a few injuries. It's always difficult to predict football and we don't know what will happen. They have added a few new elements and those players also have great motivation and desire to prove themselves, so it won't be easy."