MLBTR looks at eight players who will be arbitration eligible for the Twins this winter, and determines that only Glen Perkins, Alexi Casilla and Francisco Liriano are sure-shot tenders. Kevin Slowey gets a "probably".
Jose Mijares, Matt Tolbert, Phil Dumatrait and Jason Repko are all considered realistic non-tenders, according to Tim Dierkes. While I agree that they all profile to be players whose non-tenders wouldn't harm the club, the Twins tend to extend loyalty to these kind of superfluous players if they're cheap.
But if this season has taught us anything, it's that sometimes the hard decisions need to be made for the good of the team. If the Twins do decide to non-tender all four of these players I'll be surprised...but pleased.