I think Sid, Geno, and Letang should be the only true untouchables on the roster. I don't see much reason to trade Rakell or Guentzel either unless it's for a significant upgrade. I like POJ a lot, but I'd think about moving him in the right deal. Everyone else I can take or leave, and for many guys on this roster, my preference is "leave."
I don't see any reason for any of the impending UFAs to be brought back. They need a bunch of new guys who are young, skilled, and hungry, and a whole new pair of goaltenders IMO. I am hoping Dubas sees it the same way.