Connor McDavid signed an 8 year deal as the best player in the NHL at $12.5 mil =
$100,000,000 mil total.
Matthews signed a 5 year deal at $58,195,000 mil total at $11.639 mil AAV, which should have been 8 years in length even at that rate =
$93,112,000 total.
If you take
option A now of $12.8 mil X 3 = $38,400,00 total (a doover to correct for 8 years) + $58,195,000 mil (current deal) =
$96,595,000 total.
That means over the course of 8 years comparing both contracts 1-1 then Matthews would have come in
($3,405,000) less than McDavid on term
The current AM contract was a ($96,595,000 - $93,112,000) =
+ $3,483,000 mil mistake or +$425,625 AAV/year on average.
However "Best Case Scenario" picking
Option A: $12.8 mil X 3 as a doover would still bring AM below CM on 8 year term for both.
Then when McDavid signs his next contract, you can autocorrect again to bring Matthews back in line and below Connor AAV, based on comparable stats and achievements and accomplishments.