Realistically, it would be hard for the team to offer a contract to a top tier restricted free agents and unrestricted free agents due to the salary cap. But, IMHO, I would like to see Troy Murphy, Jeff Green, Delonte West, Carlos Arroyo and Krstic resigned. I also would like to see Rayray not use his player option for $10m. With a roster looking like this: Rayray, RR, the Captain, KG, JO, Shaq, Troy Murphy, Jeff Green, Delonte West, Carlos Arroyo, Krstic, Avery Bradley, and replacing Davis with KMart and two other FA's or draft picks to fill up the roster, it will be competitive. I know, I like Davis as a player, too. But, KMart can bring a championship to Boston with his defense, tough guy mentality, and some pop from mid to short range.
If either Krstic or Murphy doesn't resign, Davis should be retained. And if those two do not resign, offer a contract to Josh McRoberts and Davis. Another UFA target I would like to see offered a contract is Al Thornton. He can play the 3 and 4, is young and has had no significant injury.