I could potentially see Cameron and Beltre hitting over the 25 mark, but that's a high estimate, maybe even low 30 mark.
I agree that maybe we've regressed on paper, but I expect a full season of Ortiz being about where he was after the terrible start. Add in Beltre, who I believe is about the same as Lowell offensively, with far superior defense, Cameron, who isn't Bay offensively, but his defense is way superior, Scutaro, who's not great defensively, but better than what we had before Gonzales, and MUCH better than anyone we had last year offensively, as well as a full year of V-Mart. I think that brings us pretty close to where we were last season.
Along with that, our starting five is, on paper, the best in baseball, there's not too much of an argument about that (Unless you're a homering Yankee fan who thinks that Vasquez is going to be an ace this year. Not naming any names).
All of the improvements and upgrades, in my opinion, make us a better ball club, and I expect us to win more games, and compete in the playoffs. I also like that the Yankees have offensively regressed, replacing Damon, Matsui and Melky with Nick "Feeblebonez" Johnson, Curtis Granderson and Brett "The Benchwarmer" Gardner.