I consider peak Toews a 70-75 point, 30-35 goal guy. His PPG years were with less than 60 games played so you can't give him credit for those paces when he never accomplished that in full season, his career high is 76 pts - the only time he ever broke 70 points. It's likely his numbers go down if he played full seasons those two years, his playoff numbers combined (18 pts in 29 games) from those two years is a good example.
Current Matthews should be scoring PPG and 40 goals every year if he stays healthy. His hot start this year means 90 is in his reach for sure. So i guess we're probably all agreeing Matthews is a notch above offensively.
Toews is better defensively, but this is where you have to be careful when comparing the two players. Matthews' style isn't shutting down people. It's meeting them head on without holding back and he has the size, strength, skating and skill to give anyone a tough time. Toews himself lost the battle last year and even admitted so.
I want to see Matthews face some tough matchups this year before voting, if people can't contain him, then how he's viewed defensively doesn't really matter. He's not a guy like Stamkos who, if not getting on the board, really isn't giving the opponent many problems. Auston has the ability to wear people down physically.
Anyway, i think it's for sure close.