So trying to figure out how to maximize the LTIR space if we need it while still being able to accrue cap space when we don't. I think I've solved it.
Assuming these are the current locks ordered by cap hit:
Forward - McDavid, Draisaitl, Hyman, Kane, Nugent-Hopkins, Arvidsson, Henrique, Skinner, Janmark, Perry, Brown, Podkolzin, Ryan.
Defense - Nurse, Ekholm, Bouchard, Kulak, Brown, Emberson, Stecher
Goalie - Skinner, Pickard
This is $81,326,219, plus we have 6,566,667 in dead cap from bonus overages and buyouts, totalling 87,054,167 (i.e 955,833 in cap space).
Jarventie open the season on SOIR which eats up another $107,114 leaving $838,719 of cap space.
So take the gamble and waive Lovoie like everyone expects and hope he clears (along with Pederson, Caggiula, Hamblin, and Gleason), demote Philp (at least temporarily) then sign Dermott for $838,719. This sets the cap number at exactly $88M allowing them to LTIR Kane immdiately, then they can demote and promote as they see fit (looking at you Brown, man does he look bad at moving a puck) knowing that anytime they can get below $88M they can accrue.
Any other scenario that activates LTIR will result in them only accrueing when getting to an even lower number than $88M.