In theory its pretty good, in practice doesn't always work like you want.
Hiw you want to create it, trade everybody (Marner, Nylander, Matthews, Rielly and cie), reset and hoping a better result?
The day leafs signed JT, they exploded their own salary hierarchy.
Matthews should sign around probably 10,5m but with jt at 11M, For sure Matthews wanted to be highest paid player... Marner who was coming off a 94 pts should probably had sign around 10 but with both contract to JT and matthews and wanted hisbpart.
Couple of years later Matthews want an upgrade, Nylander wanted to be paid as much of the restvof the core, Marner will want a raise too.
How do you want to create a culture of accountability when your salary cap hierarchy is already broken? What you want and what you can in this world are 2 completly different thing