If you're going by "needs to be on the team" it's a short list, but I don't think the sox are going to replace 22 players.
Should stay- Semien, L Garcia, Beckham, Gillaspie, A Garcia, Viciedo, Jordan Danks, Sale, Quintana, Santiago, Johnson, Reed, Jones
Should go- Konerko(sorry Pauly), Dunn, Keppinger, John Danks, Flowers (keep at AAA as emergency call up at maximum), Axelrod(he'd look good in a Newark Bears uni)
On the fence - Ramirez(I don't think the Sox need to dump his salary per se, depends what who can be acquired), DeAza (maybe should stay as 4th OFer due to his relatively strong left handed bat), Phegley (he hasn't exactly impressed, but "he looks like a ballplayer" to me, maybe he can develop as a backup), the other bullpen arms.
"Respect was invented to cover the empty place where love should be."