You have zero proof its a friendship moment. Luffy wouldnt bring up PK....if it meant friendship.
And if he did bring up PK and it meant friendship....then he'd state something like this:-
" I dont want to be PK...without you by my side" something along those lines would suggest Sanji is an important figure to Luffy.
What Luffy stated in the manga is purely about Sanji's contribution to making Luffy PK.
This is because Luffy does not wish to achieve his dreams without his friends it is true Luffy values Sanji because he is Luffy and that's his friend.
If we look at it from the outside looking in he is replaceable:
1) his perversion makes him a liability in combat.
2) he is strong but without him him Luffy and Zoro would easily be able to handle his fights before theirs. Mr 2 and Jabra would get packed so hard by Zoro he could probably move on to Kaku unscathed
3)Yamato fills in his combatant slot better than he does and I don't want any of that but in the future shit cause we aren't talking about the future.
4) the fact that whole cake happened the way it did
5) the fact that everyone in the rooftop showed methods of trivializing Sanji's durability
6) man that stealth suit would have been nice but now let's destroy it to cut ties to my family but still use the genetic modifications that allow me to almost keep up with Zoro. Or now that it's passive are we going to ignore he was being hard carried by Judge
Seriously having stealth capabilities was way more valuable to the crew if we base this entirely on the truth and not the emotional aspects of it.
7) he is the reason BM was even here since Luffy went to save him
8) A better cook might be impossible to find but not necessarily.
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For an example on how Zoro's combat matters more than Sanji's other tasks think of Wano, if queen was just rampaging jimbei could pack queen up maybe extreme diff but he could.
If king was out and about Raid fails.