For the 2022 season. I hope the FO does not attempt to bring back any of the free agents signed this year. I also think Duffy should not be offered arbitration.
Kirilloff/Garver share duties at 1st/DH(this might help Garver focus more on offense, it's always tough on any catcher). Donaldson at 3rd. Combination of Lewis/Polanco/Arraez/Gordon at 2nd/SS/3rd backup. Kepler/Buxton/Larnach in the outfield. Jeffers catches with some combination of Austudillo/Garver/Rortdvet as back-ups. Pitching staff: Maeda, Berrios, re-sign big Mike, a(legitimate/decent) starter by trade or free agent, Dobnak, Rogers, Alcala, Balazovic, Duran(starter or reliever), Thorpe(starter or reliever), Colina, 2 QUALITY relievers via trade or FA, maybe Stashak, if he gets it together. Need a 4th outfielder(Gordon/Arraez?). Take a flyer on ONE retread reliever, or do what we always do, bring in a number of them and see if it sticks, but only ONE spot on the opening day roster for someone like that.
I know that wouldn't be the perfect team(middle infield defense, inexperience, etc...), but I, for one, would be excited to see how they do. I don't think the Twins need to spend alot of money on position players(other than arbitration for Buxton). Think what the FO could have done with the $23.5m for Simmons and Cruz, if they spent it on pitching?
That leaves Sano, who is owed 9.75 million next season.
Spend the same/a bit more on FA's, but only 3-4 bodies and go for higher quality(all pitching). Fill in the rest using the farm system.
It's either something like that or gut the whole thing and start over completely. Unless the payroll is increased to 150-160 million.