I think that's too specific, Matthews is a more of a goal scorer than point producer. If Matthews goes on a 50+50 pace for like likt 65+ games I don't think you can say they aren't on the same tier, I think you'd find that most people would take 50 goals and high 90's points over 10 less goals and 10 more points, especially given the inequity in the PP time between them. I do agree that Matthews has some work to do to get to MacKinnon's level, but it's also not typical that players peak in their ELC's, so he would be a good bet to get there.