Four players in the game are in with a fighting chance of taking the Golden Boot with one of them, Germany's Miroslav Klose, also needing one goal to match Brazilian Ronaldo as the joint all-time top scorer with 15.
Klose is currently on four, as is fellow striker Thomas Muller, back in contention after being suspended for the semi-final defeat by Spain.
Uruguay's Diego Forlan also has four to his name with Luis Suarez, back too after being suspended for the semis, on three.
Dutch midfielder Wesley Sneijder and Spain striker David Villa each have five and can add to their tallies in Sunday's final.
Low skipped Germany's news conference at the Nelson Mandela Bay Stadium - sparsely attended in comparison with the heaving throng hanging on every word before their previous two matches - with assistant Hansi Flick standing in.
'SIGNIFICANT IMPROVEMENT'
"Miroslav Klose is very close to breaking the World Cup record but he is struggling with illness at the present time," Flick said.
"There has been significant improvement but we have not got 100 percent certainty."
Flick said that, should Germany be awarded a penalty, then the usual taker, Bastian Schweinsteiger, would probably take it but added: "If he wants to give it, if Miri thinks he's going to hit it home, we'll see."
"It's possible for Klose to score but I don't want him to," he said.
"He's a very strong player with a lot of experience, and when he was sent off and suspended that was when Germany had problems.
"He is one of the great all-time players of the World Cup."
Forlan, who has been the model of an unselfish team player throughout the tournament, went off in the closing stages of the 3-2 semi-final defeat by Netherlands but though Tabarez said he would start Saturday's game he said there would be no focus on individual honours.
"He's fine, he will play but he's not going for the Golden Boot," he said. "It's a collective sport and he's the first to say it's about the team.
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