Luxembourg isn't mentioned at all in the NATO Vehicle Guide (which, technically, might be a v2 product). I checked the Challenge Magazine index and there's no entry specifically for Luxembourg (although it might be mentioned in any number of articles). A Google search for "Luxembourg Twilight 2000" didn't turn up anything of immediate relevance.
One could infer from Luxembourg's omission from the NATO Vehicle Guide, or any other canonical NATO ORBAT that I'm aware of, that it remained neutral or, more likely, was subsumed by the Franco-Belgian Union at some point during the Twilight War.
That gives Ref's tabula raza, as far as Luxembourg is concerned. Perhaps a unit of Luxembourgian volunteers served in the German Army during WWIII.
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