Gibson has already rejected a Toronto trade

I think Toronto is on his no trade list. Regardless, I think this would be a horrible deal for Toronto.

One of the reasons why this exchange may appeal to you could be a perceived thinness at RhD which stems, in part, from your forgetting to re-sign Jamie Drysdale.

Brodie and Murray are effectively cap dumps for purposes of Toronto's roster structure (I'm not saying that they have negative on-ice value), so make the first the 2024 choice and substitute Fraser Minten for Abruzzese and we could do business. Keep Timmins -- you need him more than we do.

And Toronto certainly doesn't want him anymore

Gibson passes, It's already been reported. That he won't waive for any Canadian team. Especially the Leafs.

If Toronto wanted to trade Brodie they would have no shortage of suitors. They would also be very weak at RD.

That doesn't have anything to do with this ACGM or my comment. Brodie is already included in this trade. The point that this OP and virtually every other Maple Leaf fan posting an ACGM this month is making is that after the Bertuzzi and Domi signings, even moving Murray's entire cap hit off the books doesn't solve Toronto's cap problem.