Bura is reportedly on track to be 100% in time for training camp, so yes expect him back on their roster. But he's listed as on IR, not LTIR, so his cap hit is already counted and SEA still have $943k of cap space. However, as you say, not enough space to add Pearson at $3.25m.
Lind has really turned a corner in his development (31 pts in 26 gp in the AHL playoffs last season) and is no longer waiver exempt, so I expect he gets a shot on their NHL roster in 2023-24. Don't think SEA will be interested in trading him for Pearson, especially with TP's return from serious hand injury in the mix.