For a 5'9" 20 goal scoring 31 year old making over $5 MIL I would consider that trade if Seattle included our 2 picks.

Gourde for Kerfoot and Ott 3rd pick
Robertson and Holl for Leafs 2nd Pick 2023 and Leafs 3rd pick 2024

Just edited the trade.

Going by your suggestion:
Kerfoot + 3rd for Gourde.
Holl + Robertson for 2nd + 3rd.

Might as well remove Robertson & 2nd from Seattle's side. The 3rd from both sides cancel each other out so in the end you have:
Kerfoot + Holl for Gourde.
Thoughts?

It seems to me that Seattle is giving up a perfectly good (although overpriced) third-line center who has three years on his contract for an equivalent third-line center with one year on his contract plus a third-pairing defenseman with one year on his contract who would play behind Adam Larsson and Justin Schultz. Moreover, Toronto gets no cap relief and loses a roster slot. Seems like a lose-lose to me.

Personally think you'd have to add a sweater to the deal for Seattle to accept. Don't think Kerfoot + Holl is enough.

Why are Toronto in need for cap relief in this move? I am trading for Gourde, not dumping Kerfoot & Holl. I believe Gourde to be a better player than Kerfoot with more offensive upside & just better game in general. Also has the experience winning with Tampa that never hurts. Think he 100% is worth his contract and could provide the Leafs with some immense value. He can either play 2LW or 2C depending on what the coach wants. He is an all situation type guy as well which is useful. Moving Holl also opens a spot for Sandin to play regularly.

Seattle now have 2 young C studs that will play in the top 9 plus Wennberg. Geekie can be the 4C. Kerfoot is a versatile middle 6 option that only is owed $750k in real dollars this season. If Seattle aren't a playoff team, you can deal that at the TDL for some nice picks. Same goes for Holl. A 3rd pairing defenseman that has experience playing 20 minutes a night can be dealt at the TDL for picks too. I believe the return for Kerfoot & Holl at the TDL plus the sweetener from the original deal would be a greater haul for Seattle than what they could get for Gourde alone from someone else.

Obviously welcome to disagree.

I don't disagree with 99% of your analysis. My point is the one you make in this construction: with 21 players on the roster and only a New-York-steak-dinner-for-four's cost below the ceiling, Toronto is in need of all the cap relief every transaction can give them.

I see where you are coming from and the way to mitigate that would be to probably give Sandin & Engvall one year deals at a lower cap hit so that you at least could get a 22nd player in.