okay sure
just off the top of my head in no particular order:
McDavid Yep
Crosby I guess for now
Malkin Same as above
Ovechkin No
Kane No
Kuznetsov No
Marchand Questionable
Kopitar Maybe
Kucherov Yep
Giroux Not even close, he needs to be way more consistent
Gaudreau Nope
MacKinnon Questionable
Tavares NOPE
Getzlaf NOPE
Eichel LMFAO
Barkov No
Karlsson Eh, pre injury Karlsson, although it's close
Doughty Close
Hedman No
Bobrovsky NOT EVEN CLOSE
Gibson LOLNO
there's 21 names without even putting much thought into it that I would take over Matthews no questions asked for at least the next couple years(after that it gets less certain since some of them are in their 30s)
then there's a whole bunch where i'd put it as a tossup like Panarin,Benn,Seguin,Hall,Barzal,Wheeler,Scheifele,Draisaitl,Jones,Burns etc etc
honestly ~20th is probably overly generous if anything,there's a lot of good players in the league
13/21 are nos, the remaining there are only 4 clear yeses and 2 of them stand to be rewritten after this year.
What people like you don't understand when you talk about sustainability is how deflated Matthews numbers have been in his first two years:
Year 1, played half the year with glorified 3rd and 4th liner ROOKIES in Brown and Hyman, only played 2:30 minutes on the PP and only got 8 PP goals, only played 17:30 per game (McDavid got 19 minutes in year one) still ended up with 40 goals and nearly 70 points
Year 2, still stuck with Hyman who at that point was a decent 3rd liner and had THE lowest high danger scoring chance conversion rate, PP TOI goes DOWN to 2 minutes (McDavid was at 3 in his 2nd year) and ice time barely budges up to 18 minutes meanwhile McDavid was at 21 minutes already in his 2nd year, still goes PPG despite his injury severely hampering him and paces for 45 goals while only scoring 5 pp goals and pacing for 8
/\ So people like yourself might give cursory glances at his stats and be like "ah nice, great goal scorer, good playmaker, but nothing special," meanwhile when you learn the situation he did it in, it becomes so much more impressive.
As far as the sustainability thing, no Leaf fan thinks he's going to get 140 goals and 200 points, but you're making such a non-point by saying this. The reason Matthews can even achieve those ludicrous numbers is because he is near the top of the league, if you know anything about samples, being a 1/5 at xyz doesn't mean you make 1/5, for certain players it means they make 2/5 and then 1/next 10, for others it means 4/5 and 1/next 20.
But again, you're just doing the cursory glance thing, if Matthews scored 40 goals his first year with 8 powerplay goals and was pacing for 45 with 8 powerplay goals again in his 2nd year, WHAT DOES IT TELL YOU THAT IN FIVE GAMES HE ALREADY HAS 4 THIS YEAR???? What it should tell you is that he is going to explode, scoring powerplay goals is MUCH easier than scoring at 5 on 5 which he was already the best in the league at and with the Leafs powerplay, he is going to have SO many easy looks it's going to be insane.
That doesn't mean he sustains his current numbers, what it does mean is that the variance of his slumps goes down:
Year 1
Went 13 games WITHOUT a goal (still hit 40 remember) AND had just 2 points in these 13 games
Year 2
Went 5 games without a goal (still paced for 45) and had 1 goal and 2 assists in 9 games
He was doing this not getting good PP TOI and being stuck with Hyman his 2nd year, this year's powerplay is going to do a number on his numbers, he has NEVER been in such a position or anything close to it, his variance went down last year due to him and his linemates being better, his variance this year is going to be very low because of how dominant and unstoppable the powerplay is. This is going to be a massive year beyond what most can anticipate because they don't have the facts about him that I posted above.
The best stat that puts it in perspective is that Matthews has already put up HALF of the powerplay goals he put up in year 1 and 2 in
FIVE GAMES. *Snap* Yep this is going in my Matthews is a beast compilation