Come on now don't do this...
Anyways I am not basing on a pre-season game. This is just the first look we have had of them and are considerably better than last year's PP. I think there is a chance they could break the record for PP% this year.
How are they considerably better than last year? Last year was the #7 PP since the lockout. Are you basing this on looks? If so, you contradict yourself by "not basing on a pre-season game". If you're going off of their PP on paper, there are several other teams that can do the same. Pittsburgh, Tampa, Washington, Dallas, and probably a few others. We've seen rosters that on paper look dominant, but end up less spectacular than expected. Paper expectations are a slippery slope.
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Since the lockout, the highest PP% is 26.8% by the Capitals in 2012-2013. Only 7 teams have broken 25% on the season (including Toronto last year).
The highest PP%s of all time all occurred in the late 70s and early 80s. The league was fundamentally different back then. No team has even sniffed 30% since. But you expect the Leafs' to break that 31.9% on the season? There's a better chance their PP% is 15% than 30%.
They might push for the best in the modern era, but unless the game fundamentally changes again or some kind of superteam is built, it is a very safe bet to assume no team will beat that record.
Let's hit the breaks a bit.