Who to Let Go
Mark Giordano
This comes down to an age thing. I think Giordano had a noticeable dropoff in play this season while also dealing with injuries.
I'd love to see Giordano stay within the organization if he decides on retiring but if not, that's another defenceman the Leafs should move on from.
Ilya Samsonov
There is no world where Ilya Samsonov can play goal for the Toronto Maple Leafs next season.
I've never been a fan of Samsonov, he is too erratic in his net and creates holes in himself with huge, unnecessary movements. He had a challenging year posting a save percentage of 0.890, a Goals Saved Above Average of -15.12 and a Goals Saved Above Expected of -5.75 (Statistics from EvolvingHockey.com).
The season was so rough it got to the point where he was placed on waivers. Samsonov also had a difficult playoff series where he lost his job and allowed some soft goals in big moments. If Treliving brings him back it's going to be a long season.
Samsonov's redemption was a great story in the second-half of the season, but it's ending wasn't good enough to bring him back to the Leafs.
Noah Gregor
Gregor was signed on a PTO before the season began. He didn't provide much but you get what you pay for I suppose. I don't see much of a reason to bring Gregor back.