You have to account for the fact that OV draws more penalties. 1.8 per 60 mins. OV was harder to contain in 08’ then Matthews, and he was awarded more penalties because of that.
Some of those blatant penalties he drew would have been goals otherwise. You can’t just discount the fact that OV got more power play time without factoring into the reasons why. That is the issue.
First off, where are you getting your data from? The NHL page only has penalties drawn since 09-10, there is no data on there about the 07-08 season:
The official source for NHL Stats including skaters, goalies, teams stats and more.
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Secondly, Ovi's highest per/60 rate in a season is 1.56, and that was in a condensed season. In a full season, it's 1.39, which is notably less than the 1.8 and amounted to 39 penalties drawn. Matthews has drawn 17 penalties this season, so the difference between them at his highest achieved totals is 22 calls. It may be that Ovi was a more dominant player overall in 07-08, but that has little to do with whose season was greater from a goal-scoring perspective, which I presume is what most people, or at least I, am arguing about. Thirdly, exactly how many of those penalty calls occured during good scoring chances? Many calls happen away from the play, the net or in the neutral zone. A large number of his drawn calls were retaliatory in nature due to his penchant for physical play. Matthews is far from that type of player, but very few are these days. That speaks to Ovi's overall abilities as a player, to be sure, but not to his goal-scoring prowess itself. And even for the calls that actually did interrupt a good scoring chance, you cannot simply conclude they would have resulted in a goal. Ovi's shooting % that season was only a relatively modest 14.6% (Matthews is at 19.6%). No doubt his shooting % for a high-quality shot would be a lot higher than that, but it's still far from a guaranteed goal. All those factors considered and without any further corroborating data or video evidence, we can't honestly take such a claim that it costs him a large number of goals at face value.