Going position by position, it's pretty obvious what needs to happen this offseason.
QB - Obviously set with Brady and Mallett, Hoyer could be gone in free agency, otherwise bring him back
RB - The future was just drafted with Ridley and Vereen, this position is fine with Woody and Law Firm (if you bring him back - either way it's fine, really)
WR - Welker will probably get franchised but in any case he'll be back in some capacity. I would like a little more size out of another option, so I wouldn't be surprised to see an early draft pick go to one of the stud WRs in this draft. Branch and Ocho will probably make it back at least for camp but I'm not sure they'll make the final roster.
TE - Obviously set with Gronk, Hernandez. Maybe another late-round pick here a la Lee Smith.
LT - Set for the future with Solder.
LG - Set for the future with Mankins.
C - Oh, crap.
RG - Cannon should be the future here.
RT - Vollmer.
Defensively, I'll assume they go with the base 4-3.
LDE - Brandon Deaderick has clearly cemented himself as the LDE of the future.
DT - Wilfork, Love, Brace
RDE - I would assume Carter and Anderson, or at least one of the two, will be back. You've still got Cunningham waiting in the wings - he had a really bad year this year but I wouldn't write the kid off yet after a promising rookie year. And don't forget Markell Carter from the practice squad. Before you laugh, he was given offers to join other team's 54-man rosters throughout the season and turned them down, as he was paid tremendously on our practice squad. I would assume there was some wink-wink saying that if he stuck it out, he'd get a shot next year and that they really like him.
OLB - Mayo and Ninkovich, no real need for an upgrade here, especially with Fletcher backing up. And, the coaches love Jeff Tarpinian.
MLB - Spikes is a stud for the future, as is utility backup Fletcher.
CB - Arrington, McCourty, Dowling, Sterling Moore. Those three guys are the future, and it looks like a pretty bright one. Devin had ups and downs, but I really don't believe he was the problem this year. We'll need to pick up some slot guys but our outside corners are fairly set. Things change a little bit if McCourty moves to safety (or if Edelman moves to corner).
Safety - Chung is a lock at one. This position has been absolutely atrocious this year, and has made life miserable for guys like McCourty. A serious upgrade needs to be made here, and I would be shocked to see any safety on the roster not named Chung still here next fall. I also wouldn't be shocked to see a Chung-McCourty combination, or a Chung-Dowling one.
So, there you have it. There's no real need to draft on the D-Line, as our starting spots are all but locked up. Same thing with the linebacking corps - maybe you go out and get a stud pass rusher if you can but when you need to fix starting positions, you don't worry about a guy who is only going to play 3rd down. In the secondary, we actually have a ton of young depth - it's just a question of where they play. How can you draft more guys when Arrington is a lock, McCourty is a lock, Dowling is a lock, Moore looks like a lock, and you still have Molden and possibly Edelman. You need a slot guy, but you don't spend 1st rounders on that. The safety position opposite Chung is the huge problem on defense, and I assure you it will be addressed - Bill has been looking for an Ed Reed for years. Now, if McCourty moves to safety full-time then you have to draft someone to take his place, but as of right now the only urgent need on the defense is a safety - Digs is just awful.
Offensively, everything is a lock outside of a big wide receiver and a starting center. We'll still have Matt Light next year so there isn't real need for depth for the tackle position, unless we look far to the future, and Connolly/Wendell are serviceable interior linemen backups. If Waters comes back and gives Cannon another year to develop, then there's really no need there either.
After looking at every position, I would break it up like this:
Tier 1, DIRE need - Center, Free Safety
Tier 2, Pretty needed - Big wide receiver, slot corner
Tier 3, Luxury needs - Pass rusher, defensive line depth
I think we'll trade one of the two firsts, but that's how I see it. There aren't that many needs, but the ones we have are pretty huge. Don't forget about the guys on IR, like Tarpinian, Dowling, Cunningham, Barrett.