A recent report from DFO's Frank Seravalli suggested that Samsonov and the Leafs don't appear to be too far apart in these negotiations, but with so few true comparables for Samsonov, it could make things complicated as the two sides look to close the gap and find a number that works for both parties.
Another interesting thing that Alter had pointed out is that if the Leafs and Samsonov do go through with the arbitration hearing, the award can only be a 1-year deal, since Samsonov is 1 year away from UFA status. Also, that any dollar amount above $4,538,958 that is awarded to Samsonov would mean that the Leafs have the option to walk away from the arb award, which would make Samsonov a UFA. Anything less, and the Leafs would have no choice but to accept the deal.
As far as what Samsonov's AAV on his new deal will be, that's certainly up for debate, but a number below $4M is likely what the Leafs are looking for, with Samsonov likely pushing for slightly above $4M. We'll see how this all plays out over the next week or so here.