If he signs with the Flames at the end of his season and burns the first year of his ELC, it also puts him one year closer to RFA status (it won't have any impact on when he reaches UFA status because that will be at the age of 27 regardless).
In the long-run, that likely doesn't make a difference because, unless he has a Gaudreau-like rookie year, his second contract will likely be similar to what he would have been paid in the final year of a non-burned ELC, but it is something for a player to consider.
For an example, you can look at Gaudreau's BC linemates, Arnold and Hayes. Arnold signed with the Flames and burned the first year of his two-year contract, so he needed a new contract this past summer. Because he only played one NHL game in his first NHL season, he didn't have enough experience to qualify to receive offer sheets, so he really had no leverage in negotiating. In the end, he signed his one-year qualifying offer, which is essentially what the final year of a non-burned ELC would have been.
On the other hand, Hayes didn't sign with Chicago and waited until August to sign a two-year ELC with the Rangers. He broke through and stuck in the NHL in his rookie year, so he likely would have received a raise if he had been looking for a contract this summer. Instead, he's still getting paid ELC money.
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