Speaking a press conference at the San Siro, Guardiola said: "What Liverpool have done in the last season and this season, many, many times, is because they have this incredible quality and incredible talent to fight until the end".
"For Jurgen it was a penalty, for the referee it was a penalty and VAR it was a penalty".
"After past year, Liverpool have more experience and that's always a positive, but City have grown used to being at the top".
The Premier League champions have developed a growing rival with Jurgen Klopp's side in recent years, with the two clubs establishing themselves as English football's best while competing for major silverware.
"Liverpool fell short by a point, they gave it a right good go, but you have to give it to City, they are quality outfit who got it over the line, so you have got to hold your hands up and say that's fantastic".
The German said he was "not too sure if I want to put oil on the fire" in response, but then referenced tactical fouling, a tactic City have been accused of in the past. But I say it's not lucky.
The Manchester City boss made the comments following Mane being booked for simulation during Liverpool's win over Aston Villa on Saturday, in an uncharacteristic moment for the Spaniard.
"It (late goals) happens many times at Anfield and away because they push and they push".
Manchester City will take on Klopp's side on Sunday in what will be a tense clash between the two current leaders. Hopefully I can clarify everything for Jürgen.
The former Ireland global dismissed the notion that the Man City boss was attempting to play mind games and instead thinks it was potentially a moment of weakness.
For the third straight Premier League game, Liverpool managed to earn points after conceding first, miraculously taking the full three at Villa Park despite trailing 1-0 in the 87 minute.
My son and my daughter, when they win in the last minutes, they ask me how lucky they are. "It happens once or twice in a life then yes [it is], but this happens maybe 10 or 12 or 13 times".
He also dismissed Klopp's claim that the City counterpart is fixated with Liverpool, as suggested by him learning details of the Reds' matches so quickly after his own.