Respectfully, I think whether we think the incidents are penalties or not isn't the issue. Or shall we say, it's half the issue. Forest have not accused the refs of 'just' getting the decisions wrong. I think we all agree that the standard of refereeing has been totally unacceptable for a lot of years now. They have accused a ref of being biased and what amounts to match-fixing. The statement also by extension accuses the league and the PGMOL of being complicit in it.
It's like our situation in the cup final against Man United in the cup final where we all looked at the ref that day and knew he had history of giving Man United some fairly contentious decisions previously. It's fine for fans to say these things, but for clubs to do it? They need to produce the evidence. If they think the VAR is a Luton fan then they need to produce the evidence of that. If he is, then I think you can definitely argue conflict of interest.