Did they name names for the non-tenders? As far as I can tell, they don't even have that many questionable players up for arbitration. Soxprospects.com's own 40-man roster page only lists 12 players eligible, and five of them are Devers, Rodriguez, Barnes, Brasier and Pivetta, all of whom I would consider likely to be tendered, with Devers actually being definite.
I certainly could see Peraza, Godley, Triggs, Weber, Covey and Brice all being non-tendered. Plawecki is possible, too, I suppose...