Don't think it's fair to compare Lautaro and Dybala's goals as the main metric. Lautaro has only ever been a striker whereas Dybala has played all over the place, and generally further away from goal as a SS, AM and even RW.
That inability to lock down a position is probably reason for a bit of criticism but putting stats and formations aside for a second, it's plainly visible from the way they play that Dybala has much more playmaking responsibility than Lautaro does. If we could compare a heat map of the regions where they have the ball, I'd say it's a safe bet that Dybala's action zones are further away from goal than Lautaro. It's pretty expected for him to score less goals than a center forward.