A few more things...
I really don't think it's only going to take seven million dollars to retain Matsui. I could be wrong, but I just don't see him going for that little money. Granted, the only people that think he can play the field are himself and Arn Tellem, but his offensive production was really good this year.
I agree that they should add another pitcher, but that leads to another question. What do you want for Hughes and Joba next year? Personally, I want Joba in the rotation next year from day one, without any rules to worry about. But then there would be no room for Hughes. I understand that you can never have enough starters, but, Gom, how do you look at Joba and Hughes long term?
Lastly, I would prefer to leave the DH spot open. A-Rod, who has been injured the last two years, is signed for the next eight years. They have to do everything they can to preserve him through as much of that time as possible, and next year would be a good time to start. I would be opposed to A-Rod DHing around forty games next year. I think it would also be wise to give Posada some significant time at DH next year. If they want to keep his bat productive through 2011, they should consider having him catch fewer and fewer games. I wouldn't mind seeing a rotation in the DH spot between A-Rod, Posada, and somebody like Hinske (when A-Rod and Posada both play the field).
EDIT: By the way, nice work Gom.