The tickets are "cheap" for a number of reasons: weekday game, three days notice, non-flashy opponent, Game 1 with a Game 2 virtually guaranteed to be on the weekend, and wallet fatigue on both the part of the buyers ("I already went, I'll sit this out") and sellers ("I went to a lot of playoff games myself already, time to sell"). Plus we're near panic time - in 30 hours, those $140 tickets become worthless. Plus, BC and BU are having exams this week - don't know about other colleges. Too early for summer vacation for most in terms of folks travelling.
Basically, we got one really "good" matchup in terms of what folks would pay and fans who travel in the Leafs, followed by probably the worst two possible matchups. Tampa at least has star power and the Presidents Cup - I think they'd be more "interesting" than Columbus. And if this round were Washington or Pittsburgh, I'd imagine prices would be through the roof. Even the Isles would get more.
Ace is now down to $117, plus 15% fees (plus you get 5% in "Ace Dollars" for your next ticket if you buy any ticket from them within a year). That's definitely under face value. Tossup for what happens in Game 2 - but I bet if it's Sunday, prices will go down.