"You will say I am very pragmatic, but the three points that are available against Gibraltar have the same value as those we took against the Netherlands or in Ireland," Deschamps told reporters in Paris.
"He was supposed to be in the squad for the World Cup but was ruled out by injury, but now he is back on top form," added Deschamps of Nkunku, who scored four goals in the last five Bundesliga games of the season for his club as they finished third.
He is set to feature for Leipzig in this weekend's German Cup final against Eintracht Frankfurt.
Highly-rated Nice midfielder Khephren Thuram was left out, while Juventus midfielder Paul Pogba and Chelsea's N'Golo Kante - two stars of France's triumphant 2018 World Cup campaign - are again absent after injury-ravaged seasons.
Defenders: Axel Disasi (Monaco), Wesley Fofana (Chelsea/ENG), Theo Hernandez (AC Milan/ITA), Ibrahima Konate (Liverpool/ENG), Jules Kounde (Barcelona/ESP), Ferland Mendy (Real Madrid/ESP), Benjamin Pavard (Bayern Munich/GER), Dayot Upamecano (Bayern Munich/GER)
Forwards: Kingsley Coman (Bayern Munich/GER), Ousmane Dembele (Barcelona/ESP), Olivier Giroud (AC Milan/ITA), Randal Kolo Muani (Eintracht Frankfurt/GER), Kylian Mbappe (Paris Saint-Germain), Christopher Nkunku (RB Leipzig/GER), Marcus Thuram (Borussia Moenchengladbach/GER)