Any number can get thrown out because at the end of the day Marner wasn't leaving so no Offer Sheet would have been presented.
Marner of course earned the contract he got relative to recent and historical comparables, but we actually do also know for a fact that two teams presented offer sheets. It was confirmed by the Marner camp. They just weren't signed, because Marner wanted to be here.
We don't know for a fact the exact details of the offer sheets, but there are some things that were pretty widely reported.
-The two offer sheets were from Columbus and Minnesota
-Columbus wanted long-term (most widely believed to be 7 years)
-Columbus believed that Leafs would match, likely by trading Nylander
From there, it's pretty easy to draw some likely conclusions.
Teams, Montreal excluded, tend to give offer sheets above market value - especially if they're trying to pry a player away from a team with extensive financial resources. They also knew that any chance of Marner signing the offer sheet and leaving Toronto would be because of money, not the cities and teams involved, so their offer would have to be substantial to be seriously considered.
Toronto had about 11m to match without trading Nylander, so if the topic of trading Nylander emerged in the context of the offer sheet, it likely meant that the offer sheet would have been beyond the Leaf's available cap space (which also just makes sense with how offer sheets work).
As for the people going "but four 1sts!!!"... Well, with the knowledge that Columbus wanted long-term, and likely a 7 year term, we can also conclude that such an offer sheet would
have to be in the four 1st round pick range to make any sense. Offer sheet compensation is set at the total amount divided by the lesser of the term or 5 years, so if a 7-year offer sheet was presented, the AAV would have had to be a ridiculous 7.5m to be under the four 1st compensation line. Even 6 years would have been a ridiculous 8.8m. It's literally impossible to present a realistic offer sheet above 5 years that didn't have four 1st compensation.
I understand that HFboards tends to wildly overrate 1st round picks and will think it's crazy, but GMs actually understand how rare and how valuable a player like Marner was - especially signed long-term through his prime.
I'm not sure what any of this has to do with the PP though. However, it does provide further proof that this original PP discussion isn't really about the PP. It's still about the contract, and the anger people have over it, creating these intense internal biases that negatively skew their perception of everything Marner, even to the point of something as silly as believing he's a liability on the PP.