Against WV, Powell was probably as healthy as they've been all season. I'm not aware of any significant injuries coming out of that one.
As far as the penalties go, I don't see that changing unfortunately.
OR will definitely score in this game, no question. Powell's defense has improved as the year has gone on, but they aren't the force that they were at the same time last year (no Walter Nolan). That said, OR can't afford to shoot themselves in the foot repeatedly. I know they are playing MUCH better football now, but the first time these two teams played, OR couldn't put together consecutive positive plays. And that's no exaggeration.
On defense, OR has to take away the big play. Powell is a different animal when they have to put together long drives. Interesting nugget, but one thing we saw for the first time all season against WV was Potts' willingness to run. I'm not sure if they've been trying to protect him, given those early season injuries he suffered, but his running ability added a dimension to their offense that was missing, and that was as good as Powell's offense has looked all year long. IMO, they absolutely had to add that back into their arsenal to have any chance of making a deep playoff run.
Fun fact about Lowe vs. Cummings. They haven't played as many times as I was thinking. If you throw out the COVID forfeit, I think they've only played each other 8 times (this will be the 9th meeting). Scott beat Matt in 2006 and 2007, during Matt's first two years at Powell. Matt has won every meeting since then, including the two playoff matchups in 2011 and 2012.