Too high:
Marner
Clifford
Andersen
Marner should not be higher than Tavares... Definitely not an 'A'. Maybe a 'B' or 'B-' since he still worked hard and was able to maintain the production, but his shot has not improved and he is still far too easy to stop for a guy of his caliber.
Clifford is not a 'B'. He's a 'C' at best. He was ineffective most of the time, and considering how low his expectations were to begin with, that is not exactly a good thing. I wouldn't even take him back if he was asking for the same amount of money he made last year (1.6 mill)... If he wants 2-3 mill, then he can be an anchor on another team.
Andersen is not a 'B'. He had the worst season of his Leafs career by far and was a major hindrance for the Leafs all season. A big reason why we did not make any improvements this year, so he is a 'C'.
Too low:
Kapanen
Johnsson
Kerfoot
Mikheyev
I think the grades on the second-tier forwards were generally lazy. Mikheyev, Kerfoot and Kapanen are easy 'B' or 'B-' players. People talk about this team lacking players who can contribute in other ways when the offense is not going, and these guys did literally that. Mikheyev was one of the best PKers in the league and while his offense dried up in the playoffs, he was still working extremely hard in tight, provided value on the PK, and was a strong defensive player. Kapanen was not much different. Kerfoot had an injury which hampered him in the middle of the season, but he was one of the better players for the Leafs in the playoffs, somehow developed the ability to PK over the course of the year, and is an extremely smart 2-way player who can lead a two-way 3rd line that the Leafs probably want.
Johnsson deserves a 'C'. Injury killed half of his year, and the offense regressed a little bit after his shooting percentage was not quite as high and he was not given as many top 6 opportunities, but he was still on pace for something like 16 goals and 40 points. There is more to give, but a healthy year on another team could easily see him back to 20 goals and 40-50 points, especially if he is playing in a top 6 with good players.
The issue with this team is not that we had too many guys who had 'D' or 'F' level performances. The issue is that the majority of the team, either due to inconsistency or injury, were 'B' or 'C' level. They were not atrocious, but they were not playing their best for long enough periods of time, and that includes the playoffs. We need more guys to jump a tier or two, especially guys like Marner and Andersen.