Yeah, this kind of roster manipulation always is intriguing to me. I think it is legitimate to expect three, four and even five non-roster guys added to the Opening Day roster, which would mean subtractions from the current 40-man. Opt-outs and options matter and traditionally the Twins have used options rather than lose out-of-options guys. But, there are three guys who have opt-outs who most likely would be lost if they don't make the Opening Day roster, and then add in guys like Altavilla.
Yes, there are guys who could/will be cut loose. Outman is out of options as is Jackson. Adams, Kent and maybe Topa could be subtracted. Other possibilities are DFAing guys with options like Kreidler and Gray or trading someone on the 40-man for a prospect or two. From the outside, it looks like a jumbled mess and maybe it is.
Maybe the 60-day IL will be used for Festa since he's way behind and might not be able to pitch until May.