Smith - I think you're looking at 3 options: 1. A 3rd, no retain. 2. A younger bottom 6 LW. 3. A 1:1 swap of a similar player. IIRC, LA had interest at the TDL so a 3rd from them, Grundstrom, or I'd even entertain Turcotte.
Rakell - I think you're looking a 1:1 for a different type of player. That said, I don't see them trading him. He's got a long contract so value might be more to the Penguins than in a trade.
Eller - Despite being 34, Eller was a super solid 3C for us and the center market is dogshit. I'd want a 2nd.
Acciari - I'd take a 4th.
Nieto - Anything. I wouldn't be at all hesitant about waiving him either. Give us a 7th or a random prospect in the AHL to balance out youth/vets.
Graves - I think Graves is better overall than what he showed this year. It was rough but I think he'll rebound. I could see him being of real interest to a team that needs a top 4 LD. If you have the opening and want someone like Graves, you have to sign him for what the Penguins did so it's either you want the guy or you don't. Penguins likely won't retain on him but it's not like his cap hit is unreasonable. To a team like the Flames, Utah, or even possibly the Hurricanes since they are potentially losing so many dmen. Like Smith, I could see a variety of options like a 3rd straight up, a young player, or a 1:1 swap with a forward in a similar position.
Jarry - Starting goalies are tough to come by. I'd want a young capable forward. Of teams needing a 1G - LA, NJD, maybe Carolina I'd be looking at Holtz, Kayilev, Drury. Somthing like that. Or a blue chip prospect - Nadeau or Blake for example. The goalie market is such hot garbage that the total risk has to go both ways.