Law's list is on The Athletic and paywalled, so I won't repost too much out of respect for that arrangement, but a few snippets of note. Cruz is #20 on his top 40. The writeup says things we probably all know: "The two best seasons of his career by rate stats [came] in 2019 and 2020, when he was at an age when most hitters have retired...His average exit velocity did slip last year...he carries the risk of injuries and of sudden decline, but on a one-year deal he’s probably a good bet for a 3-win season." Odorizzi is #23: "In his first two years in Minnesota, 2018 and 2019, he threw 323 1/3 innings of above-average ball, averaging barely over five innings a start... Without a real knockout offering, though, he has to pitch at the top end of his command and control range, which he did in 2019. ... it’s perplexing that he hasn’t done [that] more often; he almost certainly is what he is at this point, though, and should see one-year offers in the mid-teens." May didn't make the top 40. A few other relievers did: Hendriks at #21, and Shane Greene, Alex Colomé, Jeremy Jeffress, and Blake Treinen in the high 20s to mid 30s. Law ranked Marcus Stroman #4, calling him "the only other pitcher in this year’s class with a strong claim to No. 1 starter potential besides Bauer." That surprised me, as I think of Stroman as good but not generally considered ace-like. Also interesting was the ranking of Korean infielder Ha-Seong Kim at #17 (I think he's much higher at Fangraphs.) Law says Kim has been "one of the better hitters in Korea’s major league for several years now," has played SS and 3B there, might project as a 2B, 3B, or super-utility infielder, and might have some trouble with MLB velocity. The last part is a real caution but everything else sounds pretty intriguing given the Twins' need for a good backup infielder.