With the situation we're in post-pandemic as it relates to the cap, it costs more to sign for term than it does a shorter deal. That's why Matthews doesn't want to go beyond 3 years.
If the Leafs want him for 5 or 6 years then that's eating into 100m cap territory, which means more than a 13.5 average. I actually think a shorter deal makes more sense for Toronto, for that reason. Keep the number down right now in the cap transition period, then re-assess when the deal is done.
I mean, obviously the Leafs want him on a max-term contract at a good number, but I think we have a good sense of what Matthews' priorities are now, enough to know that's not going to happen.