Dunn? He's a horrible fielder, and would probably force the yankees to play Damon in center, not a + option at the moment.
Ramirez? His bat would justify Damon in center, but if they're crying poverty, then they can't go out and give a 75 million + multiyear deal to a 37-year-old OF.
Nope, their main issue is pitching, finding another OF if Abreu leaves is not even a primary issue, since they have Nady and Damon for the corners, and could acquire someone later ( A center fielder is what they need) through FA or through trade.
The reason why i think it's extremely stupid, it's because Abreu will sign with other team that has a need for a LH OF, (Mets,Cubs anyone?), and then the yanks will be left scratching their heads as to why the f*** didn't they offer him arb, that is, unless they plan to sign him at a lower AAV, and since the offseason isn't over, we need to see how will it all play out, however, this has "stupid move" written all over it.