I dont know if this is true, but it seems so.
1. The order of the players listed in the list seems to be by the order of preference of Tito Vilanova
2.By listing Gundogan, it seems that the possibility of either Alcantara or Fabregas leaving, as we already have 4 people fighting for the 2 midfield spots
3.I dont know how come Barca is dreaming that they can Hummels or Thiago Silva for 28mil and Luiz for 13 to 18mil. PSG bought Silva for 40mil last season and they wont let him go that easily, and Hummels is part of UCL finalists dont know if he will want to leave.
4.There are no goalkeepers in the list. Maybe they are going to buy goalkeeper next season since Victor Valdes said he will only leave next season
5.Some defenders Cules were expecting like Inigo Martinez and Marquinos are missing from this list.