I'm thinking there's a whole lot of guessing involved.
That is probably why the categories are so vague, but I don't think Sjöberg would make a list like this out of false info.
They seem to make more than the AHL but I wonder if some of those old geezers deserve that kind of money just because they played at a high level years ago.
Most of the overpaid guys are definitely veterans. But some of their importance go beyond what they do on the ice though, like Johan Davidsson.
Salaries that jumped out on me is Jesper Fasth and Ledin making 200k+/month. Fasth because he's a kid, Ledin is simply not worth any sort of scorers money. Same with Fredrik Warg. Wallin and Rosén making 300k+ are not headscratchers but not the best money spent either. Björn Melin is also overpaid.
Some of the underpaid are Jarnkrok, Gunderson, Anton Axelsson, Nygren(although only based on this season), Joacim Eriksson, Rasmussen.
Teams that seem to have a very reasonable salary structure are LHC, Brynäs and Skellefteå.