Well 37 replaces 35, if we're going off just this year, yes. That one element is even, actually a win, for Toronto, along with the difference in cap space.
Well what would be given for Gibson then? A second round pick in 2024 and Holl isn't getting it done. Nylander? Rielly? Tavares (who doesn't fit needs or age range for the Ducks, has a full NMC and his Maple Leafs pyjamas from his youth, presumably framed somewhere. If not Marner, how does Toronto fit Gibson under their tight cap situation? Kerfoot or Brodie aren't going to do it valuewise. Including Mrazek is going to cost a lot of assets, Rookies/ELCs being included are actively hurting Toronto's cap situation.
Funnily enough, Rielly is the last thing we need. 8% more retention for two years will not be what kills that deal on our end, hilariously lopsided value in our favor be damned.