Quoting: GenXHockey
This is top to bottom incorrect. Had leafs been charged 10.2m they would not have been able to pay performance bonuses. Nylander also did not earn 45m it was actually 42m due to time missed. That is reflected in the cap throughout his contract.
If leafs leave 1.4m for Sandin that cap space accrues at the same rate as Sandin's cap hit. Sandin's cap hit will always be 1.4m regardless of how many days he misses. This ensures that leafs don't gain any advantage by having him sit.
Here is an article from SI that explains that I am correct
https://www.si.com/nhl/maple-leafs/analysis/how-rasmus-sandin-can-gain-leverage-with-the-maple-leafs
In 2018, the Maple Leafs were involved in a contentious battle with restricted free agent William Nylander. It took until Dec. 1 — the final day the forward was eligible to play in the NHL that season — for both sides to reach a deal.
Although Nylander's contract called for a $6.96 AAV, his actual salary cap hit in 2018-19 increased to $10.277 million. This happened because the season was well underway and the cap hit was adjusted to reflect how many days had passed in the NHL regular season calendar.
With each day that passes after the regular season, the salary cap hit increases. For example. In a 200-day calendar, a $1.4 million AAV becomes a $1.407 million salary cap hit on Day 2. Then it becomes $1.414 million on Day 3, and so on.
In 2018, the Leafs had their remaining core players on entry-level contracts and had more than enough salary cap space to accommodate an inflated first-year cap hit from Nylander, but that's not the case this season. Every dollar counts and getting Sandin's situation locked up before the regular season not only benefits the player but helps the team get things under control.