By the time the dust settled last night, only two players accepted their clubs’ offers of arbitration. Of the players I thought might accept — Jason Varitek, Jon Garland and even Mark Grudzielanek — none accepted. So I have to wonder if the Yanks misread the market. Should they have offered arbitration to Bobby Abreu and Ivan Rodriguez? Of course, their decision would have impacted the Adam Dunn and Pat Burrell decisions as well, and it’s really hard to play the “What If?” game here. Yet, I wonder who is making the bigger mistake: the second-tier players for not accepting arbitration or the risk- and cost-averse clubs who simply do not want these players around at any cost anymore?