I can't imagine the Leafs not matching the offer sheet. That's why I don't really consider it an option. They can easily match it and deal with the cap ramifications later. They look to have plenty of cap for this year.
So:
Pesce, Roy vs. Nylander (presumptive incredibly high chance to sign assuming you've kicked around numbers with him)
1st, 2nd, 3rd vs. Nylander (but slim chance the Leafs don't match in my mind)
I'd also consider that having a 1st to add cheap talent to the pipeline with incoming big contracts to Aho, TT, and Nylander would be rather valuable, and that I still think we have some decent near and long term options to cover for the loss of Pesce (though obviously a likely downgrade). That 1st could still end up being pretty high this year as well, even after adding Nylander.