I think it's time that Shanahan and Tre should consider going down the Tampa/ Vegas/Kuch/Stone route and just shut them down until the playoffs and absolutely load up with the $ 13.5 million in cap space.
This is 100% what they should do. The Leafs are a playoff team even without Matthews, especially with the cushion they've already built. If they go .500 the rest of the season, they likely still make the playoffs. They probably don't win the division without Matthews but who cares.
Let Matthews get 100% healthy and load up with 13.5M in contracts. After salary retention, that could be over 30M in players (some with double retention), then you add Matthews back into the mix and the team is stacked.
Vegas and Tampa abused it. Edmonton is currently planning to abuse it with Kane. The Leafs should abuse it also.