I like the shoulders only because every image of Luke I've seen has him pretty broad shouldered looking due to the outfit's snugness. It was pretty form-fitting IIRC.
I don't think the head is perfect, but I think it's very good. I blame most "issues" I have with it on the paintjob, which is a hand-painted proto anyway, so no worries. The factor figure will most likely look different by a bit. Hopefully different better.
The sculpt I'm perfectly fine with though. I liked that figure when it was released with the softgoods robes on it. I agree with Rob, I'd like to see him come with a softgoods outer cloak someday, along with the under robes, so we had a good Jabba's Palace Luke too that was complete with maybe two hands, perhaps three.
Likewise I'd enjoy seeing him redone then as Endor Luke...
This figure seems very good for DS2 Luke though. I'm quite pleased. Love that he has the binders for pop to force-undo for him too. Nice touch.