if it's only item, then you can actually do a new stats using a game variable. but for equipment, you will require a script to add the value to the new states.
but since you are replacing luk for vitality, then you probably don't need a script. all you need is to change the luk name to vit in the database editor under the terms tab.
but luk will effect how states(poison, sleep etc) works, so if you are using states in your game, you might need a small script snippet to fix that.
this snippet below will nullified the luk effect on states, paste it in your script editor below material and above main
class Game_Battler < Game_BattlerBase def luk_effect_rate(user) return 1.0 endend
and in your damage formula,
you can simply use b.luk as vit.
and if you have pre-set the heal rate% on each actor, you can use b.rec in your formula too, that's the preset recover rate.
edit:
If you don't want all the hassle to do every single healing skills using a damage formula and want automated heal% applied and a real new vit stat without having to set the value for each level. Then you might want to tell me the formula you wish to use.
eg.
vit = (atk + def )/ 2
this way vit will always be the sum up of atk + def and divided by 2. Since atk and def is being assigned by the level curve, you can easily control vit using those 2 stats. well, depends on your formula you can use any stats you want. But will at least require one that's in the levelling curve. atk/mat/def/mdef/agi/luk
and we can auto assign the vit to the recover rate of each actor after that
eg
rec = vit * 0.01
and recover rate % will be 1% of vit.
this way, whenever you use a healing item/skill, the recover rate will go in effect automatically for both actors and enemies.
It's a really short and easy script in fact, just need the infos on your part to make it working.