I would put the Yankees, Orioles, Twins, Rangers ahead even assuming Alonso and Scherzer go to the Jays. Mariners, Astros, and Red Sox right behind. It is likely the Red Sox at least make additions (Bregman).
In the NL probably another 5 or 6 teams ahead of the Jays.
I would assume a rotation that includes Gausman, Bassitt, Berrios, and Scherzer would return quite a bit less than its projected WAR.