We are not even sure Abreu starts the season on the 10 Day IL. He may just sit out the first game or two.
We have Duran, Rafaela and Refsnyder. If Yoshida is not on the IL, he could be used in LF, even with the weak arm, but yes, Romy can be the back-up for a few days. I doubt we add Sogard to the 26, even if Yoshida and Abreu are out.
We still have a few guys who could be added to the 60 Day IL to make temporary room on the 40:
Perales, Penrod & Murphy (Crawford, Bello and Gio look like 15 Day IL guys, as of now.)
With the unbalanced 40 man roster favoring pitchers over everyday players, it looks like 2-3 everyday players will be added, at some point- maybe not all by opening day. Everyday players on the 26 and 40:
13 of the 26 for sure, these look like the sure 10-12: Wong, Narvaez, Casas, Devers, DHam, Story, Bregman, Duran, Rafaela, Refsnyder (Abreu & Yoshida on 10 Day IL?)
MLB or AAA: Romy, Grissom, Sogard, Sabol
AA: Jh Garcia
Possible add-ons: Anthony, Campbell & Mayer or Eaton, Thompson, Sykes & Toro (Zavala, if Sabol goes)
The pitching is more complicated as so many guys will start on the 15 & 60 Day IL:
60 Day: Sandoval and maybe Perales, Penrod & Murphy
15 day: Crawford, Giolito, Bello
Sure 10 of the 13:
SP- Crochet, Houck, Buehler and likely Fitts & Priester (Newcomb or Criswell?)
RP- Chapman, Hendriks, Slaten, Whitlock, Wilson
3 more from the Maybes: Criswell, Guerrero, Bernardino, Winckowski, Weissert, Kelly
Not on 40: Newcomb, Ottavino, Fulmer, Mata, I Campbell, N Davis, Adams, Moore. I'm not sure any of these guys get added, except maybe Newcomb, due to our higher need for everyday players on the 40, but with so many pitchers starting out on the IL, maybe Newcomb gets the call.