Florida is in same boat 20 man roster, no cap space and a player on LTIR in Duclair who like Liljegren will need to be activated at some point with no space to do it and no one they can send down.
Tampa has 20 too but they have 2 injured guys in Bogosian and Cirrelli counting against their cap (just regular IR). They don't need to do anything to activate those guys so they do have 2 more bodies than Leafs and Panthers- they just happen to be injured
Boston has 20 and no space but they have 9.5 M of LTIR room from McAvoy they can use if needed. It also means they can activate him when healthy so no issue. also have Marchand on IT but counting against cap so no issue activating when healthy. They were able to be cap compliant with Marchand and before putting McAvoy on LTIR.
2 teams in the league are in true cap hell- Leafs and Panthers. 20 man roster, no spares, no one on IR to become spares when they get back and players on LTIR who will not be out all season with no space to activate them when healthy without exposing someone to waivers who will likely be claimed.