Without regards to who is available, be it draft, FA or trades, here's how I would rank the needs of the roster
Nothing needed - G
We have two pro bowl caliber guards and the top backup is a 2nd round pick. Unless we do something like move Bitonio to LT, no need to use any type of asset here.
Solid starter(s) but wouldn't mind a depth piece - QB, RB, TE, S, C, MLB
I'd be fine rolling into next year with the current roster at these spots. However, using a late round pick, or a cheap vet who might also play ST would be welcome as well.
Baker and Stanton will be back. Can't imagine Taylor back (I'll take him if takes a big paycut). Now if Baker goes down, the season is effed, but still would be ok with a vet backup.
Chubb and Poop Dick are set. I have nothing against Hilliard, but if we upgraded from him, I don't think it would take that much.
I'd really like to add another receiving threat somewhere, so a compliment to Njoku would work. Fells should be back. Charles and Devalve are question marks, but wouldn't mind them back.
Safety is interesting. I'd be fine with upgrading from Kindred and Calhoun. I'd be fine if we added another starter and let Peppers roam more. Or I'd be fine rolling it back.
Tretter is fine. We could find another backup. Or not.
Schoebert is is obviously solid too, but we could add a backup.
Solid rotation, but position is too important so you can always add talent - CB, DE
Assuming Gaines and Ward are healthy, I like our CB rotation. And even though Ogbah was "meh" this year, I'm ok with him and Avery with Myles.
But the draft class is deep at edge rusher, and you can always add CBs. I'd be ok rolling both of these groups back, but if we took a DE or CB at 17, I'd be ok, too.
Starter (and depth) needed - Special teams, OT, OLB, DT
This is where I'd spend the bulk of my resources, assuming we can find good fits.
I don't know if we'll keep Greg Joseph. I don't know how much better the ST will be without Amos. But I do think we need to add some vets for ST in general.
Greg Robinson might be the most interesting player of the offseason. The offense was great with him at LT, but his PFF grade was underwhelming. Bringing in a solid LT, moving Robinson to RT and making Hubbard a swing tackle would work. Or keeping Hubbard at RT and making Robinson the swing works, too. Problem is, what is the market for Robinson? If we keep him, do we pay him like a starter? If we don't want to, but can't find anyone else, do we have to pay him like a starter? Either way, I doubt we go into camp with Robinson and Hubbard as our starting OTs.
Jaime Collins will almost assuredly be waived. I am pretty sure Kirksey will be back at least 1 more year (cutting him now would increase his cap number for next year). Even if Kirksey is back, you need another guy, maybe 2.
But I think I've come around on DT being the biggest need. I like Coley, but he's a rotational guy. I'd be shocked if we didn't take a DT somewhere on the first 3 rounds given how deep this class is at that position. Even with that, probably add another guy somewhere else. I think Ogunjobi is flexible enough to play some nose and some 3-tech, so we aren't restricted on what type of DT to add. Just add somebody.
The position group I don't know what to think about - WR
On one hand - Landry was inefficient last year, Perriman is trying to shed the bust label, Callaway was inconsistent and has some red flags off the field, and Higgins has 72 catches in 3 seasons.
On the other - Landry still makes a bunch of catches, Perriman was extremely efficient in a small number of targets, Callaway got better as the year went on, and Higgins' average would've gotten him 700 yards over a full season. Plus, you have Njoku and Duke.
Early in the year, I thought WR was our biggest need. However, once Higgins got healthy and Kitchens took over, Baker thrived with this corp. So I have no idea what we should add. I'd love ODB, but don't know if he's available. The FA class is underwhelming, I don't want to overpay 2 WRs. To boot, Higgins is RFA and Perriman is UFA, so we'll have to make decisions on them.