Subban is better than Neal
Subban has less term than Neal
The Devils can afford Subban and need him to reach the cap floor

Devils definitely decline

Losing Subban's cap hit makes it easier to get into the Eichel sweepstakes and turn the team around on a dime. Scratches an itch for both teams and now devils' ownership doesn't have to come up with the big signing bonus either.

NJD have neither cap problems nor cash flow problems, so this is really not applicable.
Also, Subban played top-4 minutes for us this year and had a much better year that 2019-20.
Lastly, we are probably the last team to enter Eichel sweepstakes.

Thanks, but no thanks from NJ.