Brian Burke said an offer sheet for restricted free agents is not out of the question in the future. Which begs a further question: Would Burke considering jumping in on the best of the restricted players — Steven Stamkos, Shea Weber, Zach Parise, Keith Yandle, Zach Bogosian? Now, that would be interesting … The Leafs have all kinds of money to spend in free agency, but not all kinds of talent to spend it on. Alas, another question: If the best centre available, Brad Richards, doesn’t want to play here and may be too old for the Leafs’ tastes, do they look at the second best free agent centre, Brooks Laich, of the Washington Capitals? Another intriguing free agent, assuming he isn’t signed by July 1: Ville Leino of Philadelphia … A two-game playoff scorecard on Roberto Luongo: Game 1, perfect; Game 2, jumpy, like in previous playoff years. The difference between this year’s Vancouver Canucks and maybe this year’s Chicago Blackhawks — maybe Luongo can get away with jumpy against the diminished Hawks … The one playoff team other than distracted Phoenix that doesn’t look like it belongs is the New York Rangers. They’re a goalie and not much else. It must eat away at a good man like GM Jimmy Rutherford to see his Carolina Hurricanes out of the playoffs with that Rangers team still alive, if only for the moment.