The lut file extension is used by XnView software. The lut file stores configuration data. Use a text editor to view lut files. There is no way to convert lut files.
Lutron Electronics distributes RadioRA software. Customers don’t use lut files. Version 2 introduces the new lutx format. You can upgrade lut files to lutx with this version.
Lut files work with Windows software. The most popular is XnView. On the XnView website find information about lut and supported formats.
To open an unknown lut file, first double-click it. If Windows has an app to open it, the file will open. Or associate lut with a program. Right-click the file. Select “Open with”. Pick a program.