By SABC Sport
17th February 2024
The Hatters have beaten Newcastle and Brighton at home, drawn with Liverpool and pushed Manchester City and Arsenal close before losing by the odd goal.
They surprisingly lost to fellow strugglers Sheffield United when they visited last weekend but Ten Hag will not read much into that result.
"It doesn't matter who you face, if you play the best or the worst or in between, it doesn't matter," said the Dutchman, whose side have won five and drawn one of their last six matches.
"We respect every opponent and definitely we are not in a position to underestimate any opponent, so we will not do.
"We have to play our best because we have seen their performances across the season are very good, and especially the last weeks, they are really improving. I have a lot of respect for this team, and we have to play our best football."
United are unbeaten in the last 12 meetings against Luton in all competitions, winning 10 and drawing two.
Their record against newly-promoted clubs - winning the last 11 games and conceding just five - is the best since the latter years of Sir Alex Ferguson's reign when he won 12 in succession between 2011 and 2013.
And while Kenilworth Road has its own individual idiosyncrasies which most Premier League clubs will not be accustomed to, Ten Hag dismissed what effect that may have on his side.
"The pitch, is it smaller or longer? (Is it) 11 v 11? No referees are coming?" he added.
"Every ambience is different, we have to deal with the circumstances, it's about playing football 11 v 11, we have to make it our game.
"Every ambience is different, of course, that is what I want to say and we have to deal with the circumstances. We have to make it our game."