I've gotten to see a few more of Makar's games at UMass recently and I don't think he should be seen as a low-floor kind of guy like he was when he was drafted. His skating is perfection - acceleration, lateral, top speed, you name it - and that allows him to cover for his own mistakes most of the time. He's got a high floor, a second pair NHLer at the lowest.
Upside is more about production and it's much harder to project offensive production at the next level, or to even make projections for what a 20 year old NHLer will do at 25. He's got a heavier wrister than Girard but I don't feel as confident in making predictions about their scoring upside.
In some ways they're similar players. Both guys are relatively short, they're smart, and they're as slippery as any D you'll ever see.