If you unfocus on homers and just say impact players I would say 3-4 teams on average an off-season have to replace a player like that. This off-season Texas, Philadelphia, Boston, Washington, San Diego, Kansas City, and Tampa Bay all had to replace impact players. Texas, San Diego, Kansas City, and Tampa have done less than Washington to replace those they lost.
I'd rather focus on homeruns. And even if we expand it, San Diego and Kansas City, traded their players away, not let them walk and Tampa has stated that they are trimming payroll so they actually have an excuse. If the Lerners had stated they were planning on cutting payroll

they'd have an excuse.
The closest comparison would be Texas and they didn't lose 93 games. They're lost player is being taken away from a better team.
2001 Oakland A's lost Jason Giambi. The 2002 Oakland A's won 103 games.
1999 Seattle Mariners lost Jr. The 2000 Seattle Mariners won 91 games.
I got bored. There could be more.
In other words, two.
...or, at least, not many.
