Yes, you are right that Luton is indeed a club that is capable of scoring lots of goals this season. And yes, that should be appreciated. But their problem is at the back. And if Luton also has a strong back line then Luton can actually become a strong team that I think they can compete in the middle of the standings. Unfortunately their goal productivity is not matched by a strong defense.
And maybe Luton also has the potential to be relegated this season. But if Luton manages to get out of the relegation zone and stay in the Premier League this season then I think Luton will be better next season.
Yes, Luton is indeed a team that has a fairly good level of goal productivity. By scoring 35 goals in 25 matches, it can be said to be quite good. But you are right that the problem Luton has is their back line which is too easily penetrated by the opponent. Even Luton has conceded 51 goals in 25 matches. And this makes Luton one of the teams with the worst defense this season.
So I doubt Luton can stay in the EPL. Unless Everton lose their points again and Luton can swap places with Everton.
But with many matches remaining this season, there are actually still many opportunities for Luton to get out of the relegation zone.