Mackinnon right now, Matthews slightly higher in the future. Mackinnon is just ridiculous this season though. As per what Maple Beasts said as well, Matthews definitely has 100 point a season potential. Ignoring positive or negative biases for either player depending on who you support, every underlying metric for production and pedigree points towards that for Matthews. Patrick Kane, a consistent PPG+ player now, also capped out at his peak of 106 points in one year. Matthews was pacing for PPG or higher this year prior to the bombardment of injuries and that is WITH Hyman on his wing. Nobody understands just how much of a black hole Hyman is on offence. People talk about McDavid and Maroon, but at least Maroon has decent hands and can crash the net. Hyman routinely misses tap ins and open nets and instead of continuing a play on zone entry, just stops and holds the puck on the boards, giving away possession.