I really think it is. Not only because those are obviously the two best teams left in the Euro 2012 tournament but....
Think about it from a business standpoint, how much money is that final worth? Consider the fact that every soccer fan in the world would want to see that final. Now, add all the additional revenue from all the extra viewers all over the world that will be watching that match (as opposed to if Portugal or Italy reach the final), it's big money. We're talking big money to be made all over the world in terms of ad revenue and hype for the tournament.
Let's be realistic, big business is controlled by people who don't give a **** about which teams are better, they want to maximize profits.
A Spain to advance/Germany to advance parlay pays out at plus money right now. I see that as a huge, huge value play.