Yeah, guys that have to be added to the 40. Orelvis/Barger/Zulueta are no brainers, I don't think Martinez has to be protected concerning age and level I do think Hernandez/Hiraldo should be, with fringe guys like Horwitz/Morris/Eisert etc... maybe. There will be a lot of players available at the rule 5 draft this season as there wasn't one last season, plenty of guys can slip through I'm guessing.
As for space, I figure Lawrence, Tapia, Zimmer get non tendered for sure, so that leaves 3 right there, Jays are at 39 but the option on Bass will take that spot. Other non tenders from the 40 could be Thornton/Saucedo and Griffin, I'd rather keep Thornton as our long man again, he's cheap. I think it's doable...
ETA: I remember Eric Longenhagen saying back in August that Horwitz was a immediate replacement for Tapia then. I think they protect him for sure now that had dawned on me. That's some sexy praise/information he was getting on the kid.