The reason he wouldn't resign is because they can't afford him. Faulk is signed to 2026-27 at $6.5M and has a NT. They only have Parayko at $5.5M for two more years and he is their future. Pietro's long term retirement contract will overlap with Paraykos and that much money on RD only will bury them. Faulk was signed to offset the loss of AP. Now if they win another Cup this season it might end up "future be damned" and they sacrifice tomorrow for a shot at three. If they don't I can't see them being to interested in mortgaging the future to keep a team intact that needs changes, Thats a lot of cap room.
Burns at 35 has still got game but I don't think he plays D as well as Pietrangelo plus he has an $8M cap hit and NTC to age 39. You would need to move Willie + to clear the space and I expect the last 3 years would be pretty iffy. Even if SJ retained some money i think he is too old to commit all that D cap to. I'm not sure if Dubas would even be in the hunt for Pietrangelo but he seems like a much safer bet. If they trade Willie I think they would want someones prime years coming back.
With the flat cap. Unless Pietra signs for 800K-1mil for a year. There is no way Leafs could sign him without trading both Marner and Willie.
To say TEAMS will just take on Kerfoot, Kap and AJ without any salaries coming back is a bit unrealistic. Even if that is the case, and Leafs somehow finds THREE players who are decent and fill in their spots at 800K each, the Leafs will only get around 7.5mil cap space.
I highly doubt any teams is willing to take Marner and/or Willie without any players with more than league min coming back.
Ducks and Kings seem like an option but that will depend on Kesler(LTIR or coming back) and league allowing buyout(Carter or Brown).
The good thing for Dubas and Leafs is that for the first time in a while, may due to COVID and the flat cap, or just disappointment after the playin, there are a lot of teams looking for retool, Preds, Wilds, Pens, Oilers, Flames, Jets, Panthers, Caps and even BJs (since they can't get pass 2nd round).