First my thoughts to HoosierTeacher's in defense of post on offense being a bigger need than defense .

"DT - Rookie Thomas looked good when he finaly got a shot.  But he isn't domineering, and he needs help either way.  I think he is a future great at the position, but we need two DTs now.  Why?  Because we need at least three to four for rotation (include Thomas and McKinley).  We can debate on if Thomas is ready to start or not.  We need a bare minimum of 1, but really 2 DTs.  McKinley (like Thomas) is, in my opinion, solid as a rotational DT, but not a strong starter."

I agree we need one more good DT, but I don't think he needs to be great.  What I think we disagree on his how high of a draft pick, or how high of a salary this player will warrant.  I don't think anyone would disagree we need one even two DTs.  I just disagree on where we get them.  I think we simply need a big DT next to Thomas, what Sam Adams should have been when in shape.  I think Frank Okam from Texas in the second would work well.  However, if Patt Simms drops I would draft him over Okam, or if we trade back (as I want to)  I would like to take him late in the first.

"OLB - Wherever you think Williams should play (OLB or MLB), we need two more guys.  Winborn got signed to an extension, so he might be considered a project (perhaps for special teams).  But Gold and Webster did not perform well this year (and I say this as a big Gold fan).  Like DT, we need a bare minimum of one, but really need two."

I think Williams should stay in the middle.  Honestly, I would like Wilson on the strong-side, but I doubt that will happen.   I really think we only need one starting caliber OLB (Boss Bailey, or a 4th round pick).  I think it the poor performance of our OLBs can be improved through coaching and a better DL.  They were struggling with gap control and tackling, both coachable mistakes, the question is do we have the staff to fix that.  However, above all they were having to shed blocks to get to the ball carrier most every down, something that really shouldn't happen to all the LBs every play.  The OL is not supposed to easily get to the secondary.  So, I really think our LBs poor play had more to do with coachable mistakes and a poor DL, therefore they are not as big of a need as most say.

"SAF - Lynch may return, but his two neck injuries and the fact that he is slowing with age at the very least makes his value debatable.  He is good in zone near the line of scrimmage, but he can't cover a fast TE as well as he should, and his speed won't improve if he is needed in deep zone.  Hamza looks like a good fit for SAF.  Whether Lynch leaves, or stays to play a short yardage role, we really need a coverage safety."

I couldn't agree more.  However, from what I understand we will be running more of a 4-4 4-6 defense next year, similar to what we ran the second half of the year.  This would mean, assuming we don't bring in a safety, that Hamza Abdullah is deep, and Lynch is in the box.  This would allow him to do what he does best, tackle and read plays, and his speed would be less of a factor.  We cold simply run a 4-6 defense with nickel personnel, on passing downs, allowing us to put Foxworth at WLB, manning him up with the TE.  I don't believe Safety is as big a need as OT, WR (if Javon leaves), DT, just to name a few.

"So our biggest disagreement is on the OL.  First let me say that I agree with Styg's comment above that Pears is the real deal.  I think you sold Pears a little short, but I won't eleborate beyond Styg's comment.
Harris has been getting positive press from the coaching staff.  The word is that he has learned the scheme quicker than normal, and the staff is eager to get him on the field (this was well before Lepsis announced retirement).
I thought Nalen would retire, but it looks like he wants to stay another year.  He was on IR this year, and is an injury risk in my opinion.  But he still plays very well.  For Hamilton, read my comments about Nalen.  I advocate two OL pick-ups for depth in case of injury or to develop for '09 and beyond.  I think Hamilton is a serious injury risk; Nalen very much less so."

This is where the disagreement really comes form, I pretty much agree with HoosierTeacher on numbers of players needed for each side of the ball, it is simply priority that we disagree on.  I think in similar way to how we leapt at the opportunity to draft a franchise QB in Cutler, we should jump at the opportunity to get a franchise Tackle.

"5. I also agree with some of the commentors above, that we are already getting gashed by the run.  Our offense can't win games if opposing teams can control the clock.  We must fix our run defense."

I believe our abysmal run defense is a product of a few major components not related to personnel.  
First, it is chicken vs. egg whether the offense not being on the field causes the run defense to suffer, or whether the run defense keeps the offense of the field.  I really think both deserve some attention.  The idea that the offense getting off the field to quickly hurts the run defense does not apply to the Broncos of last season due to the large amounts of yards the offense compiled.  As far as staying on the field our offense was good if not great (just look at Cutler's third down percentage).  However, our offense could not score.  This meant the opposing offense would run the ball a lot, therefore leading to more broken tackles and longer runs as the game went on.  Opposing offense could run a lot because they almost never were playing from behind, and they need to rest their defense.  Now for the run defense keeping the offense off the field.  The Broncos were actually in the very strange position where teams could run so easily that they really weren't burning to much clock. Teams would just quickly march down the field when they could run.

"6. Also don't forget that the depth we build on defense has a direct correllation to our special teams personnel.  That's an area we need help in too."

I agree, however players that are taken to start on the defense often don't start on defense.  Therefore I don't see that as an argument for defense being a bigger need.
As for the great teams being great on both sides of the ball, well I disagree.  I believe they are great on one side of the ball and that makes the other side look much better than it really is.  They do have talent on defense don't get me wrong, they just have far more on offense.  I agree Sanders is a great player, just Manning is better.  I believe we have almost have the personnel to have a good defense, we just need the offense to step up.

I intend to write another diary that is more my own thoughts later tonight.