I would give qualifying offers to Ellsbury, Stephen Drew, and maybe Uehara and Napoli. I say maybe, because there is no way in hell they should even let negotiations even get that far with Uehara -- if he doesn't retire, they need to lock him up. They need to check out the market for 1B, but a qualifying offer might make sense, even if it means we have to see him another year. I'd rather hold onto Napoli for one more year than pay 30-40 million for injury-prone Morales and give up a first rounder at the same time.
I see the Red Sox making a push for Brian McCann, getting outbid by the Yankees, and re-signing Salty. I'm not thrilled about it, but his .864 OPS against righthanded hitters is probably worth it, assuming they can find a suitable platoon partner for him.