The biggest issue I see with Garland deal is the lack of pieces the Canucks have — and that the Devils would want — to “balance out” the trade.
Devils could give up Foote/Zacha + Smith/Mukhmadullin quite comfortably from an organizational perspective. For Garland alone, that’s kind of a hefty price without getting some asset back in return. Devils also have some assets that would be a step down from those players. For example, Boqvist/Johnsson/Kuokkanen instead of Zacha or Okhotiuk/Bahl/Walsh instead of Smith, but I don’t think that moves the needle enough for the Canucks.
Zacha + Smith for Garland + 2022 2nd seems pretty fair to me, but Canucks are without theirs. Devils may also hold out because they may get better value by swapping Zacha and packaging Smith if they are looking to trade either.