I doubt it. That would be 10.8m, and even Malkin took less than that. Crosby's contract is structured the way it is because of him wanting the term, the team wanting the long term deal and both being very happy with his cap hit being 8.7m.
I also doubt that given that Toews and Kane make 10.5m, that McDavid will sign for something that's just slightly over that.
Where are these numbers coming from? If you divide $104.4m by 8 years, that's a $13m cap hit.
If Crosby cares that much about his cap hit being $8.7m, then why not take $8.7m as a yearly salary? He likes the numbers 8 and 7, but not
that much. His contract is structured the way it is because of the back diving years, which helps the Penguins more than Crosby. He'll see that money one way or another. He'll either play through those years, or go on LTIR.
If McDavid goes max contract early, it will hurt the Oilers in the short term, but assuming the cap keeps going up, will help to some extent a little later. If he takes less now, and sets himself up to cash in at 25 or 27 or whatever, that will help the Oilers in the short term, but probably hurt to some extent in the long term.