Yeah the Rays make a lot of great moves, but non-tendering Cron and also DFAing Dickerson (for that matter) were not good ones (though they did work out a trade and moved him). Granted, those were about cutting costs and finding similar/better production for cheap.
But back to Abreu, I think the most I'd offer is 1/$8 mill to DH most of the time. He can take it or leave it.