Martin Johnson’s England side could fail to progress through their pool if Scotland and Argentina secure victories.
Despite having the chance to destroy England’s World Cup hopes, De Luca insists that it is not the main “incentive” for the Scottish side.
"No matter who we were playing this weekend, it could be - it hopefully won't be - our last game in the World Cup,” Sky Sports News quotes De Luca as saying. "[The opposition] definitely doesn't matter in that sense.
"If we do it right England would go out, which would be an added bonus, but it's not the incentive itself.
"What we're doing is trying to go out there and get through ourselves."
The clash between Scotland and England will go ahead on Saturday at Eden Park.