Well, I think a little bit more of the values than you do, but, if you look, I said Damon will command anywhere from 8 to 10 million a year (less than what fangraphs has him at over the previous two seasons).
I see the value to signing Matsui, and if the Yankees did that, I wouldn't be upset (as long as it for the contract you're suggesting). However, I also see the value in not bring him back, for the reasons I already mentioned, and I think the Yankees need to look into that. If they bring him back, and he's hitting, they're not going to want to start taking up to ten ABs away from him each week. That would mean less rest for guys like A-Rod, Posada, Jeter, and Damon, and I don't think that's good, not only for 2010, but for the future of the club.