From Dark and Darker Wiki
We do not have enough data for a statistically significant conclusion.
Right now there is a "trend" in the user-collected drop data that supports the idea of luck working, but working far weaker than previously believed. The wiki has been adjusted with this idea in mind, but keep in mind that luck not working is still quite a realistic possibility. We went with assumption that it works since the data supports that a bit better and this interpretation is favorable toward IronMace. We don't wish to cause the IronMace grief and undue work by leading the community to believe the more extreme interpretation of collected data.