Luke makes it clear that Jesus was not suggesting that dishonesty (or, even as much as I would like it to be so, loan forgiveness) is the path to heaven by Jesus immediately telling everyone about the importance of being honest in small as well as large things. Instead, the message here is about being as shrewd in our heavenly affairs as this dishonest servant was in worldly matters. The dishonest servant was looking to save his life, just as we are looking to achieve an eternal life that we know we do not deserve. Instead of embezzling money for himself, the dishonest servant forgives the debts that others have to his master.
I feel that the message is clear, especially considering the words given to us by Jesus when He taught His disciples how to pray. In some translations, they are "forgive us now our debts, as we forgive our debtors." Jesus is telling us that the way to salvation is not through collecting or hording holiness within ourselves, but in helping others who are in the same sort of sinful debt as ours. Our path to salvation is not in pointing our the sinfulness in others or holding them accountable for it, but in granting forgiveness and creating a greater bond between our fellow human beings.
We need to help lessen the debt that others have with our Master in Heaven. Note that the servant could not wipe out the debt entirely (only God has that power), but instead helped the debtors by easing the weight of that debt's burden. May I work on being more forgiving, just as I hope that others will be more forgiving of me.