Quoting: Byrr
The thought would be that Garland has more to give. He was one of the leagues top scorers(pretty sure the top scorer) at even strength last season and has a history of bigger production than Kerfoot.
Over the past 2 seasons Garland has just 4pts more than Kerfoot. Before that yes, he was more productive, but Dubas is on the hot seat, he isn't about to pay for the hope that a guy can reclaim his game from years prior (at least not in this case, where the player would come at a cost of 4M per season for 3 more years).
Kerfoot plays C and plays on the PK as well as the 2nd PP unit. Garland doesn't play the PK and doesn't play the middle.
So Kerfoot is cheaper, more versatile, used in more situations and is a pending UFA
vs
Garland, who is more expensive, less versatile, used in less situations and is overpaid for 3 more years (even with salary retention).
.
It doesn't make sense and this "rumour" is based on nothing more than the fact that Dubas tried to acquire Garland a couple of years ago, but obviously decided against it, combined with the fact that he is now untradable in this salary cap landscape, but they want something to talk about and the Leafs get clicks.