Well, it depends on the total and/or price doesn't it? Pinnacle have Over 3 1/4 @ 2.00 which doesn't interest me much - Espanyol are usually pretty solid defensively...
I did my percentages on under/over three goals as that is where the Asian market is. I made the over 53% which gave me no value. Not sure how big a factor the push at three is for Real (probably between 12-15% - I am thinking out loud) games. So I guess I would make it a little higher but not hugely. There is very little value imho.