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United are the defending champions after Mourinho equalled Sir Alex Ferguson and Brian Clough’s record by winning a fourth League Cup against Southampton in February.
And Clough can see similarities between Mourinho and his charismatic late father Brian, who won two European Cups, four League Cups and the old First Division title at Nottingham Forest.
“I think just the way they go about it and the way that they deal with things in such a no-nonsense manner,” he said.
“It’s black or it’s white and that’s it. If a player does the job for him he has him in and if he doesn’t that’s it. I think they look at things in very similar ways in that department.”
Clough was manager when Burton last faced United in the FA Cup in 2006, drawing 0-0 at the Pirelli Stadium to book a replay.
Burton were beaten 5-0 but it earned the club more than £500,000 ($680,000, 565,000 euros) when they were Conference part-timers and in their first season at the Pirelli Stadium.
Clough said the game at Old Trafford helped set the club up for their rise up the divisions. They are now in the Championship, the second tier of English football.
Manchester City, level with United at the top of the Premier League table, travel to West Brom for their third-round tie on Wednesday while Antonio Conte has confirmed Eden Hazard will make his first start of the season for Chelsea when they meet Nottingham Forest.
Everton, who have lost their past four matches, host a Sunderland side with just one victory in their past seven encounters, and Arsenal entertain League One Doncaster.
On Tuesday, Leicester City beat Liverpool 2-0 and among 11 ties there were wins for struggling Crystal Palace, West Ham and Tottenham. Stoke City crashed out away to Bristol City.
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