I disagree. Martin should be moved over Dillon in my opinion. Even if they have to retain a bit of salary to do it. Martin has ranged from occasionally looking good, to mostly looking mediocre, with occasional bouts of outright suck. Dillon has mostly looked good, with the occasional suck game, but not that many (again IMO). Add in the age and likely injury factor and Martin should go way before Dillon. And as I've said in the past, the Sharks have no one other than Dillon and Burns with the ability to play physical with the big guys of the league (Big Buff comes immediately to mind) and you don't want Burns having to try and play those guys due to likely penalties. So you keep Dillon for those situations.
EDIT: The Sharks would immediately benefit IMO if Boedker, Martin, Hansen, and Ward could be moved out in my opinion.