It had been rumored that Matthews' preferred destinations were Arizona or Los Angeles, even though he stated that he 'didn't want to play anywhere else'. The Kings on their end, have the means to take the bill, their loaded up with right-handed defensemen, and can afford to let Byfield and Vilardi go for such a superstar.
This would be a gamble for the Leafs, but it could pay up big time if they manage to develop Byfield and Vilardi right. Looking at it, the Leafs are in a tough spot anyway, Matthews will have a full No-Movement Clause on July 1st, 2023, and will have complete autonomy by July 1st, 2024. The longer they wait, the bigger the chances are they lose him to free agency.