I think it's two fold; I do think there's some interesting prospects around, guys with upside. You can find people as low as the 15-20 range on BA's top-20 that I think are interesting in ways. Trey Sweeney at #16, is having a nice season in AA (119 wRC+, K% under 20%). Is he a SS? Maybe not. Is he a star? Probably not. Is there a path to being a starting 3b, perhaps? Yeah, I think. There are a few names I see there that could be interesting. I can't say I'm overly familiar with their system, so I'm just numbers scouting, but they have interesting names there.
Secondly, I think the Yankees have a reputation for solid development as of late, as an organization in that teams trust they're doing a solid job developmentally. They've had some successful prospects come through their ranks in recent years (not all of them hit) and players generally seem to be making strides level over level. I think that helps fuel perception as well. There are teams who do a good job with their talent and then there are teams who don't (ex. it's pretty widely believed the Nationals, for example, have no idea how to properly develop the overly toolsy players they so covet, for example. Detroit, as well, seems to have a pretty high rate of prospect fail). It's better to buy prospects who are developing correctly, instead of having to go back through and fix nonsense.