My controversial take:
Middle Forwards
Lodge (Keep and upgrade if possible), Haas (Definite Keep), Flegler ( definite keep), Pangai Jr (must keep and upgrade), Sims (let go), Mago (keep), Ofahenguae (must keep), Tagataese (keep on base wage), McGuire (keep unless an offer too good to refuse comes along), Fai (keep on base wage or let go), Tueli (keep on base wage), Carrigan (must keep)
Edge Backrowers
Gillett (keep as recently upgraded but watch injury comeback closely), Glenn (keep as on low wage), Sua (keep and upgrade), Fifita (must keep), Savelio (let go), Funaki (let go or keep on base wage), Staggs (keep on minimum wage)
Hooker
Macca (keep until better option comes along, there has to be one somewhere), Turpin (keep on minimum wage), Murphy (keep on minimum wage)
Halves
Bird (let go, pay part of wage if need be), Milford (keep), Nikorima (keep as on low wage), Dargan (keep on minimum wage), Scarlett (keep on minimum wage), Nona (let go and upgrade T.Boyd in place)
Backs
Boyd (retire, look to offload, though unlikely to be takers), Oates (must keep and upgrade, cannot lose this guy), Kahu (keep on current deal), Isaako (keep and upgrade), Roberts (keep), Opacic (keep as on low wage), Shibasaki (keep on minimum wage, Pangai (let go and maybe sign another young back on full-time wage), Pearson (possible keep, no longer looking all that promising)
Who we let go:
Bird first and foremost, Sims and Boyd, cannot lose Oates, Isaako or TPJ, they are the key re-signings.
My side for next year:
1. Isaako
2. Oates
3. Roberts
4. Opacic/Shibasaki/Staggs
5. Kahu
6. Milford
7. ??
8. Lodge
9. McCullough
10. McGuire/Ofahenguae
11. Su'a
12. Gillett
13. Pangai Jr
14. Nikorima/Staggs
15. Haas
16. Carrigan/Mago/Tueali/Tagataese
17. Fifita