Dutch champions Twente were angered by a number of refereeing decisions that went against them in September’s 4-1 loss at White Hart Lane, including the award of three penalties.
Spurs midfielder Tom Huddlestone also escaped punishment after appearing to elbow striker Marc Janko.
But rather than stewing over those perceived injustices in the intervening months, Preud’homme believes the pain has subsided.
“Those feelings are less than immediately after the match,” said Preud’homme ahead of the clash in Enschede.
“I expect two teams to want to play football, so I expect an open game.”
He admitted: “I hope for fewer penalties for them.
“They have a strong squad and I’m not surprised about their results.
“It’s 11 v 11 tomorrow, so we will see.”
Preud’homme has been impressed by Tottenham in Europe this season, and expects Harry Redknapp’s side to continue their push for top spot in Group A.
Providing Tottenham pick up as many points as Inter Milan tomorrow, the London side will head the group and avoid the likes of Real Madrid and Barcelona in the last 16.
“I think that winning or being runner-up can make a big difference to them in their group,” Preud’homme said.
“For Spurs, it is a new story for them to play in the Champions League and I would think they want to make the best of it.
“I expect a strong Tottenham tomorrow.
“The Spurs away game, the scoreline was hard. We were not as bad as the figures suggest.”
Preud’homme, the former Belgium goalkeeper, has confirmed veteran shot-stopper Sander Boschker will make his Champions League debut tomorrow.
“Normally, I don’t give out the starting XI for the upcoming match but I can tell you that Sander Boschker will start,” Preud’homme said.
“I’ve spoken with (regular first choice Nikolay) Mihaylov.
“We all grant Sander this possibility.
“It’s not because this match is not important. It is important for us.
“But it is now the moment for us to give this opportunity to Sander.”
Whatever the result on Tuesday night, Twente will drop into the Europa League as their superior head-to-head record means they will finish above bottom side Werder Bremen.
They head into the match on the back of successive wins and level on points at the top of the Eredivisie with PSV Eindhoven, but without Costa Rica striker Bryan Ruiz, who is out until next year with a knee injury.