In an offseason without Ohtani, my expectation is that they'll exceed the luxury tax but probably more in the 15-20 million overage, which would mean they add 65-70M in AAV. I think they'll probably add 3 pitchers and 2-3 position players. I think SP is probably the key decision in terms of the exact shape of the other moves. If it's Glasnow I bet they try for another SP to hedge his injury risk, and it's possible then the 2nd SP is a Morel-based trade. In that permutation then the 3rd position player is probably a low dollar bat, hopefully better caliber than Rios last year but also probably not a 10M+ AAV like JD Martinez. If they don't get a 2nd SP then I think they probably add a 2nd RP but more in the Robertson/Boxberger range. So a couple different permutations of what this could look like:
Glasnow/Imanaga/Robertson on the mound, Hoskins/Polanco at the plate
Bieber/Stephenson/Fujinami on the mound, Bellinger/Belt at the plate
Glasnow/Cabera/Miller on the mound, Hoskins/Naylor/Gallo at the plate
I can also see some plan B/C permutations where they put money they don't have a better home for into Woodruff.