Tough question to answer - is the best offseason winner the team that overpays for the best players - the team that improves the most regardless of economic issues, or the team that improves the most with respect to economic issues?
Of course the Homer in me says the Tigers had by far the best offseason last yr, but then again, the Yankees got Arod, Vaz, etc...
I do think the Tigers are making a lot of sound decisions since Dombrowski took over as GM, and thats great to see as a fan. Hopefully we can land a solid ace and maybe a CF or 3B. Percival was a good signing, IMO, and we have trade bait in Uggey. It really should be interesting to see how it plays out - as long as we dont sign Lowe
If by best offseason you mean what improvements the team made on paper for next yr regardless of the position those signings will put the organization in in the future, then yes, the Yankmees may very well have the "best offseason".