Optioned from major league roster: (guesses)
Comment: Beresford and Holliman were shown as on the 40 player league roster on the Twins site and seemed like obvious candidates to be sent down. That is wrong, they have 42 players listed. Beresford and Holliman are already in the minor league camp, but they did get a couple of appearances in spring training games as extra players.
Manship apparently is seen as a bullpen guy at Rochester rather than a starter. He is a long shot to make the cut for the major league bullpen, but he is still alive.
Tosoni is a bit of a surprise. He apparently is not one of the first guys they are going to look at if an opening occurs on the big league club.
Benson, Parmelee and Guerra were all sent to AA. That isn't totally unexpected, but it may be an indication that they are still a couple years away from the big leagues. It may also just be a question of where there is roster space on minor league clubs.
Reassigned to minors: (guesses)
Comment: Apparently they want to see more of Danny Rams. Bazardo was projected as as a AAA starter, so his inclusion here is not a huge surprise. Bailey is apparently ahead of Huber on the depth chart.
I am sure to be wrong about a bunch of those. There are other candidates, Bazardo, James and Waldrop are all possibilities, as are Brown, Lambin and Huber. I think Benson is a possibility and Slama, although I don't think they will send him out hurt.
Comment: They sent out most of their minor league outfielders. I think Dinkelman and Revere are the only guys left not expected to be on the opening day roster. That may be a sign the Cuddyer is just about ready.