Moving up in the draft plus the usual

So even if Couturier stays on IR, and he wont play again, you're just going to keep 12.3mil in cap space free? (Or 20mil in cap space if Couturier cant come back?)

Why not? We are rebuilding and would likely be in the bottom again next season for another high pick. There are no elite D men available in free agency this year so why spend it. We could take on contracts for picks but that's impossible to predict.

I doubt any of the top 4 trades down tbh.

I could see ANA moving down. They already have Zegras, Strome, Lundestrom, even McTavish down the middle. Could take that package and solidify their wings more.

I think based on this season:

Missed 2 Top 6 forwards in Couts and atkinson or almost 1 goal a game missing from lineup
you have some talent now thats so close but performing in York, Frost, Tippett, Cates
Solid but uneven seasons from vets 28 yrs old or younger: Risto, Provorov, Hart, Koneckny, Farabee, Laughton
Spectacular or at least NHL regulars in rookies in Attard, Brink, Zamula, Andrae, Foerster, Desnoyers knocking on the door

I dont think 2-3 years of tanking does these guys any favours as they look good now, but its about getting players to assist them and find the best pairings/lines. Adding Couturier and Atkinson while losing JVR helps alot. NYI added just 9 pts from non playoffs last year to this year, Pittsburg and Washington are based on very old cores with little prospects and will be another year older. NJ/NYR are having there youth all cashing in and squeezing them agaiunst the cap to make some difficult decisions. Sometimes its about guys who arent as good but a bertter fit: Niskanen is a great example of that

Heres what the team could do, IMO, and with Couturier/Atkinson healthy:

DEFENSE:
Finding a new Niskanen for that 1st pairing, Provorov can log the minutes, but they haven;t found a capable partner (Dumba, Severson are UFAs or maybe York can play RD)
Correct Sanheim or deal him, he had a career year, got his big contract and has tanked since, has never shown 1st pairing ability.
Deal DeAngelo: good season from an offensive RD, he has some value
Find playing time for Attard or Zamula.

CENTER:
If Couts is back to his 55-65pt ability, we're okay, but I'd:
Move Hayes (CBS for Bemstrom or Roslovic and a 2nd sounds fine)
Take a look at UFA for a 2C or 3C (Toews, Compher, Roslovic), depends on how you feel about Frost

Ultimately I'd go:

Atkinson-Couts-TK
Farabee-?-Foerester
Cates-Frost-Tippett
Deslauriers-Laughton-Brink/Allison

provorov-York
Sanheim-Risto
Vet-Attard
Seeler- Zamula