Let's go down that list:
FORWARDS
Most G heading in to free agency - John Tavares (38), Ryan Donato (31), Matt Duchene (30), Mitch Marner (27), Brock Nelson (26)
Most A heading in to free agency - Mitch Marner (75), Matt Duchene (52), Mikael Granlund (44), Nikolaj Ehlers (39), Patrick Kane (39)
Most P heading in to free agency - Mitch Marner (102), Matt Duchene (82), John Tavares (74), Mikael Granlund (66), Nikolaj Ehlers (63)
DEFENSE
Most G - Dante Fabbro (9), Ivan Provorov (7), Brent Burns (6), Dmitry Orlov (6), Nicklaus Perbix (6)
Most A - Matt Grzelcyk (39), Aaron Ekblad (30), Ivan Provorov (26), Vladislav Gavrikov (25), Brent Burns (23)
Most P - Matt Grzelcyk (40), Aaron Ekblad (33), Ivan Provorov (33), Vladislav Gavrikov (30), Brent Burns (29)
Roster Currently Under Contract
McMann (1.35M) - Matthews (13.25M) - Nylander (11.5M)
Laughton (1.5M) - Domi (3.75M) - Jarnkrok (2.1M)
Cowan (905K) - Kampf (2.4M) - Quillan (875K)
XXXXX - XXXXX - Ryan Reaves (1.35M)
McCabe (4.513M) - Tanev (4.5M)
Rielly (7.5M) - Carlo (3.485M)
Benoit (1.35M) - OEL (3.5M)
Myers (850K)
Woll (3.667M)
Stolarz (2.5M)
Notable RFAs: Pontus Holmberg, Nicholas Robertson, Nicholas Abruzzese, Atex Steeves, Matthew Knies, Dennis Hildeby
This roster has 23.9M to work with to fill a minimum of 2 holes. Those two holes are the top goal scorer and the top point producer in the regular season.
One on hand I think you want to find a way to move on from Jarnkrok and Kampf, but who is coming in to kill penalties while losing Marner on top of those two.
On another hand you want to upgrade on Morgan Rielly but who is going to move the puck on that blueline...and who are going to convince to take Rielly on.