Sir Alex Ferguson will rotate his Red Devils squad, but the strength of his so-called reserves will still be a daunting prospect - with Michael Owen, who scored 40 goals in 89 appearances for England - expected to lead the line for the visitors.
Although the Iron's defence has looked more assured than last season, Byrne said his side had been told they would adopt an attacking approach.
"Attack is the best form of defence that's the gaffer's outlook and us as players like to play like that," he told Sky Sports.
"We will take chances, we will take risks, but you have got to give as good as you get. We know it's going to be tough, but we have got a certain way of playing football: we will stick to our principles, hopefully it will be a good game for the neutral and we will come out with a positive result.
"If we have any chance [of winning] it is going to be at home depending on what team they send, but we feel very confident at home and if we get the crowd behind us with a full house you never know."