You may have already seen this, but here's an
interesting paper by Alan Ryder.
His conclusion is hockey is "Poisson enough" to be modelled by that probability distribution. There are a few challenges (scoring is lower during the first minute of each period, scoring is much higher during the final two minutes of the third, and overtime can't follow this distribution). But it seems to be close enough for a rough model.
(Interestingly, Poisson "works" even when you don't directly factor in ES/PP/SH time. Presumably that's because it's taken into account, albeit indirectly, by the overall scoring environment).
Yeah, it's definitely close enough for a model, a model doesn't have to be perfect.
I would just make a note that the Poisson model might undervalue late goals with a small lead a little, because it doesn't recognize that the trailing team has a higher chance of tying the game with the goalie pulled. In other words, it might undervalue late-game empty net goals. And Gretzky scored a lot in those situations compared to, say, Bossy and Brett Hull, so the Poisson might undervalue Gretzky's scoring a little.
I ran Bossy and Gretzky's playoff dynasty scoring through the Poisson WPA model. Quite simply, the model estimates the team's chance of winning before the goal was scored, estimates their chance of winning after the goal was scored, and the difference is the Win Probability Added (WPA) for that goal.
WPA puts the highest value on goals scored late in close games. The most valuable are overtime goals, which take the game from a 50% chance of winning to a 100% chance of winning, so they are worth 0.5 WPA. The least valuable are goals scored late in games that aren't close. Goals scored early in games are moderately valuable, and the value doesn't depend as much on the score of the game, because there's still a lot of unknowns and a lot of hockey left to play.
Here are the results for Bossy and Gretzky, based on their point scoring (i.e. the value of the goals on which they scored the goal or got an assist).
Wayne Gretzky: 87 GP, 178 points, 23.66 WPA (average point = 0.133 WPA).
Mike Bossy: 72 GP, 111 points, 16.35 WPA (average point 0.147 WPA).
Looking on a per-game basis, Gretzky was 33% ahead of Bossy in dynasty PO points per game (2.05 to 1.54). He was 20% ahead in WPA/game (0.272 to 0.227). So the WPA model does close the offensive gap in value between Gretzky and Bossy somewhat.
Just to give you an idea of how much WPA goals in different situations are worth, here's a breakdown by game situation. Again, using the dynasty playoff point scoring for Gretzky and Bossy.
Bossy
Scored a point down by 2+ - 9 points, 0.98 WPA, 0.109 WPA/point
Scored a point down by 1 - 21 points, 4.46 WPA, 0.212 WPA/point
Scored a point while tied - 38 points, 6.88 WPA, 0.181 WPA/point
Scored a point while up 1 - 21 points, 2.67 WPA, 0.127 WPA/point
Scored a point while up 2 - 10 points, 1.01 WPA, 0.101 WPA/point
Scored a point while up 3+ - 12 points, 0.35 WPA, 0.029 WPA/point
Gretzky
Scored a point down by 2+ - 8 points, 1.06 WPA, 0.133 WPA/point
Scored a point down by 1 - 24 points, 4.85 WPA, 0.202 WPA/point
Scored a point while tied - 50 points, 9.90 WPA, 0.198 WPA/point
Scored a point while up 1 - 49 points, 5.69 WPA, 0.116 WPA/point
Scored a point while up 2 - 18 points, 1.48 WPA, 0.082 WPA/point
Scored a point while up 3+ - 29 points, 0.68 WPA, 0.023 WPA/point
As we would expect, goals/points that tie the game or break a tie are the most valuable.
Gretzky tended to score points later in the game than Bossy, which explains why his points while tied were a little more valuable on average than Bossy's and why his points while leading were a little less valuable than Bossy's. For example, he had 3 OT points to Bossy's 1, and those are the most valuable with a value of 0.5 WPA.
Here's an illustration of the difference in late-game scoring, looking at points scored in the last 10 minutes of regulation and OT. Gretzky had a lot of relatively low-value points while his team was leading late, but his 5 points while tied late (including 3 in OT) gave him the edge in late value over Bossy.
Gretzky in final 10/OT
Scored a point down by 2+ - 2 points, 0.076 WPA, 0.038 WPA/point
Scored a point down by 1 - 2 points, 0.816 WPA, 0.408 WPA/point
Scored a point while tied - 5 points, 2.227 WPA, 0.445 WPA/point
Scored a point while up 1 - 8 points, 0.324 WPA, 0.040 WPA/point
Scored a point while up 2 - 8 points, 0.199 WPA, 0.025 WPA/point
Scored a point while up 3+ -9 points, 0.012 WPA, 0.001 WPA/point
All points in final 10/OT - 34 points, 3.654 WPA, 0.107 WPA/point
Bossy in final 10/OT
Scored a point down by 2+ - 3 points, 0.196 WPA, 0.065 WPA/point
Scored a point down by 1 - 3 points, 1.184 WPA, 0.395 WPA/point
Scored a point while tied - 2 points, 0.800 WPA, 0.400 WPA/point
Scored a point while up 1 - 4 points, 0.300 WPA, 0.075 WPA/point
Scored a point while up 2 - 3 points, 0.056 WPA, 0.019 WPA/point
Scored a point while up 3+ -2 points, 0.004 WPA, 0.002 WPA/point
All points in final 10/OT - 17 points, 2.54 WPA, 0.149 WPA/point
And points scored in the first 10 minutes of the game. Their value varies less with the score because there is still a lot of time to play.
Gretzky in first 10
Scored a point down by 2+ - 0 points
Scored a point down by 1 - 4 points, 0.577 WPA, 0.144 WPA/point
Scored a point while tied - 15 points, 2.069 WPA, 0.138 WPA/point
Scored a point while up 1 - 4 points, 0.450 WPA, 0.113 WPA/point
Scored a point while up 2 - 1 points, 0.110 WPA, 0.110 WPA/point
All points in first 10 - 24 points, 3.206 WPA, 0.134 WPA/point
Bossy in first 10
Scored a point down by 2+ - 1 points, 0.140 WPA, 0.140 WPA/point
Scored a point down by 1 - 2 points, 0.464 WPA, 0.155 WPA/point
Scored a point while tied - 13 points, 1.894 WPA, 0.146 WPA/point
Scored a point while up 1 - 1 points, 0.139 WPA, 0.139 WPA/point
Scored a point while up 2 - 0 points
All points in first 10 - 17 points, 2.637 WPA, 0.155 WPA/point
Finally, why did Bossy usually have slightly higher average WPA/points than Gretzky even in the same situations? Because I used RS team GF and GA and opponent GF and GA to calculate the scoring environment. Bossy played for teams that scored and allowed fewer goals, and against opponents that scored and allowed fewer goals. So each Bossy goal was a little more valuable on average due to the lower scoring environment, when compared to Gretzky.