The only possible reasoning is internal cap structure. JT was paid 11 million and Matthews is a far better player so you take 11 million and add a couple on you get to the 13+ Matthews evidently wants.
If he wants a 3 or 4 year deal I would probably look at trading him. Can't have a guy like that who is trying to milk your for every dollar and still win. It sets a precedence and effects team culture
It's because it's rare for super star players to test free agency. JT was a ppg player. He tested free agency and the Sharks gm admitted he offered him 13 mil. If JT was able to get 13 mil in 2018, what do you think Mac would have gotten if he tested the open market in 2021? We all agree he's a MASSIVE tier above JT, right?
The thing is, most super star players don't do that. Even JT took 14 mil less than what he was offered. They get to ufa, are already SUPER rich one percenters, and take a great deal that works for both the player and the team. That's what almost every other star player does. You really think if Pastrnak tested the open market, no team would offer him more than 11 mil?
Time will tell, but what Matthews seems to be doing is maximizing every single solitary last penny he can make from the team. There's no even hint of "I'm already a super rich one percenter... let's make a deal that's good for me
and the club." No. It's every single solitary last penny. He's pretty much saying "This is how much I'd make if I tested the open market, so this is how much you'll have to pay me."