That’s a bit over-selling it. The Panthéon and the Invalides are not really touristic attractions. The Louvre, Versailles, and the Eiffel Tower are much more effective for that purpose. They are used for culture building, not to make money.

Besides, only ashes remain of Napoleon and even the bodies that are there are entombed. They are necropoles, not shows. There isn’t much to see there.