yes, you should use EUTM, but first you must check if EUTM is already used in your other vendors’ networks. If it is not, then it is fair to compare ALU and the others as they are. And in this case, yes, there are too many UL TBF in ALU.
But if the others have it activated, then it is not fair to compare ALU kpi with the others 🙂
EUTM can degrade UL TBF KPI, but by reducing the UL extension time, you can strongly limit the KPI degradation. I think it is really a feature that should be enabled.