He said: "You can't alter the fact they've won the league and they've got the most significant game the following Wednesday against Barcelona.
"You have to be realistic, they've got a squad, and therefore you can't argue that they deploy the benefit of that squad in a game on Sunday."
Whatever side Ferguson chooses, Scudamore still believes United will be going all out for the win.
"They are the most professional of professional football clubs," he said.
"Sir Alex Ferguson's going to put a team out that he intends to win that game on Sunday."