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Although the odds have dropped significantly, I think the bet for goals in this match still has a value, despite that this is the first match in which, as is well known, both teams are usually always careful. Both Vikingur and Rosenborg play extremely offensive for some "normal" chances. We didn't have a chance to see Vikingur in action, but Rosenborg play around with their opponents in their league; after 14 played matches their goal difference is 40-14. Those numbers result in an average of 3.9 goals per match, and Vikingur have the same average. Today I would expect the hosts to be a bit more closed up, but Rosenborg should open them up without difficulty because they have nothing to fear and I expect them to dominate the entire match. This season they were over 2.5 10 times in the league, and seve times over 3.5 which is half of their matches, and against teams with very strong defenses. A small minus is that Rosenborg will be without their second scorer Helland who scored nine of their goals, but realistically, each of Rosenborg's offense players should be able to deal with Vikingur's defenders without much problems.
(I see that the bet is not widely available. I put an over 3, and if that's not available, then over 3.5 is a bet for one unit less.)