Not saying you should or shouldn't take the PCR test but thought this might be useful ...
https://www.thelocal.fr/20210122/france-announces-covid-test-requirement-for-all-arrivals/
" ... From Sunday travellers arriving in France from from within the EU will need a negative Covid test, the government has announced - although it later added that this applies only to arrivals by air or sea"
" ... the government clarified that this would apply only to arrivals by air and sea – people arriving by road or rail would not need a test. Policing the test requirements at land borders was judged to be impractical."