I look at it like they have setup 2023 like this:
Core Starters: Gray, Ryan, Mahle, Maeda
Competing Starters: Ober, Winder, Paddack, Archer/Bundy/Similar FA Pickup (let's assume one from this group)
AAA Starter Depth: Smeltzer, Sands
AAA Starter Prospects: Balazovic, Enlow, Woods-Richardson
Core Relievers: Alcala, Lopez, Jax, Duran, Thielbar, Megill
Competing Relievers: Moran, Varland, Canterino, Henriquez
Assumptions:
Twins don't offer Pagan arbitration
Canterino, Varland, Henriquez are ultimately Jax/Duran-like high leverage bullpen converts
Maeda returns to quality starter form and Winder is able to stick as a starter
All things being equal and healthy (which obviously won't happen) and absent some major shakeup or FA pitching signing, my ideal looks like the following:
Starters: Gray, Mahle, Maeda, Ryan, Winder
Relievers: Alcala, Lopez, Jax, Duran, Moran, Thielbar, Paddack, Canterino/Varland
None of this factors in the $20 - $50mil in FA spending they will have. If Correa comes back for another year, they spend what they have left to sign Willson Contreras at catcher and then a good bullpen arm (replacing Canterino/Varland for 2023). If Correa does not come back they're probably looking at a short term shortstop, a quality starter on 2-3 year deal, and ideally still have room to go after Contreras.
None of this factors in any trades they have to make because of lack of 40man space or dealing from other areas of strength (1B/3B/2B) in the system. Too many machinations of how this could play out to be worth typing up here right now, so leaving that alone.