Rotation:
Gausman
Manoah
Berrios
Urquidy
Free agent (one of Kyle Gibson, Corey Kluber, Jose Quintana, Ross Stripling, Andrew Heaney, Chris Bassitt)
That's a solid rotation if the Jays can add one of those FA starters along with guys like White/Kikuchi/Tiedemann as depth.
Bullpen:
Jordan Romano
Taylor Rogers (sign as a FA)
Bryan Abreu
Anthony Bass
Yimi Garcia
Tim Mayza
Adam Cimber
Nate Pearson
etc.
That bullpen is vastly improved with Abreu and if the Jays signed Rogers. Two high K arms who both can post 1.5-2 WAR seasons.
Overall, these moves won't break the bank and greatly improve the roster. Kirk/Moreno are fine as a catching tandem and I'm sure the Jays could go after a left-handed bat who could DH and play OF occasionally (one of Michael Brantley, Cody Bellinger, Joc Pederson, Andrew Benintendi, or Joey Gallo would be nice adds).