There is no way they win 100 games, but I believe they will reach the 90 win number. Remember that no starter (including Pettitte, who was hurt almost the entire second half) won more than 11 games beside your two givens, Sabathia and Hughes. 20 wins came from the bullpen last year, and it is not unreasonable to believe that the number will be consistent or even rise to the 23-25 area based upon the strength of the bullpen this year. If you believe that the change of the pitching could help Burnett, there is that, although I personally do not trust him more than I can through him. However, 10 wins from him (if he stays healthy) should at least be expected. That leaves the contingent of Nova, Colon, Mitre, Garcia and the forgotten Alfredo Aceves and possibly even Mark Prior (not even counting a possible trade) to pick up a combined 20 to get to a 93-95 number, based upon your given of 40 for the top 2, which admittedly might be a bit high. Keep in mind that the offense will win each starter a couple games they have no business winning, as it should even be improved from last year, with a healthy Posada not having to catch and keep his bat at the DH spot.
To start with I don't see any of those guys improving much less picking up Petitte's win total and not with his ERA which would offset some of those extra runs the bats could produce. But that takes us to 666's comments about the aging offense. Will Jeter and ARod, et al return to typical numbers do the worn joints accelerate the decline?
I think NY is more an 80 win season and could go lower.