I was thinking the same. We don't have a list of players yet right? Just looking at the current senior team on Transfermarkt, I would assume all these guys would end up in the B team:
GK: Talichmanidis and/or Balomenos (assuming Bourganis is not shipped out)
Defenders: Tsaousis, Kaloutsikidis (though your guess is as good as mine as to what will happen with Lyratzis) - neither of these guys are CBs
Midfielders: Giaxis, Meletidis, Tzimas, Chatzistavros, Korelas, Ouedraogo - no CMs here, could we see Tsiggaras drop?
Strikers: Bradonjic, Fasidis, Gaitanidis, Panidis, Gordeziani
Fourteen of the above are currently on the senior team roster, which sits at 47 players. Subtract those plus Warda, and we're down to 32, so presumably 4 more cuts remain for Lucescu. That's before accounting for any additional signings he wants to make. Yeesh.