One possible way Tampa could have the roster look to start next year. If Nashville doesn't get Hoffman, then Killorn would be a good fit. Tampa adds a decent pick for the max retention on Jarnkrok. Johnson gets moved with a 1st and a prospect, while Paquette could be moved anywhere for a 6th or 7th. Rutta shouldn't cost much to re-sign on a one or two year deal, and Coburn can either retire/be traded(thereby saving Tampa even a bit more room), or as in this agm, get sent to Syracuse and potentially be a call up later if necessary. Tampa has other options than this, but it's one way to make it work and start the year with 22 players.

Give Rutta a little less and Cirelli a little more. Other than that this is pretty good. I think Paquette could maybe go to Philadelphia.

Philly is an interesting landing spot for Paquette. I've also heard some support for Edmonton getting him, among others. I could also see Rutta taking 100-200k less and Cirelli or Cernak getting a small bump. I factored Cirelli's deal around what Killorn, Johnson and Palat took on their bridges in terms of cap hit %. They all had comparable or in some cases batter seasons than Cirelli leading up to their deals, and they all took around 4.8 or 4.9 % of the then cap. Based on that I had Cirelli at 3.9 but could see him at 4 or just above.

I don't think he'd got to Edmonton because he's a little bit overpaid for a 4th liner and they need to clear cap + they already have Khaira and Haas, but Philly has cap space and could use either a 4th liner or scratch as they only have 20 skaters. They are also trying to win and Paquette has proven that he can win. As for the contract Cirelli is a much better defender then those other guys you said, but pretty good.