I think you can subtract Chapmans' and Alonso's from the "Payroll" number as well.
Plus, I think you're off on a couple - Arroyo's Salary is $11M, not $12.25, his bonus was paid in full in 2008, so I don't think it's spread out.
Signing bonus' are sometimes spread out, sometimes not, and it's hard to find the definitive details.
Per my tracking this is what I have for the 25-man, which looks pretty darn close to $70M:
Code:
1B L Votto 0.45
2B R BP 6.75
SS R Janish 0.45
3B R Rolen 7.67
LF L Dickerson 0.45
CF R Stubbs 0.45
RF L Bruce 0.45
C R Hernandez 3.00
OF R Taveras 4.00
Util R Sutton 0.45
C R Hanigan 0.45
IF R Rosales 0.45
OF R Balentein 0.45
SP R Harang 12.50
SP R Arroyo 11.00
SP R Bailey 0.45
SP R Cueto 0.45
SP R Owings 0.45
RP R Cordero 12.00
RP R Lincoln 2.50
RP L Rhodes 2.00
RP R Masset 1.04
RP R Burton 0.81
RP L Bray 0.45
RP L Herrera 0.45
TOTAL 69.565
I'm only guesstimating the .450 for the minimum salary, I think by contract it's only $400K minimum, but some get more than that. Might be off .5-1M or so, which might make up for the Chapman/Alonso contracts if you "have" to count it towards the payroll (and subtract the minimum salaries from it).
Anyways, pretty darn close.
PEACE
-BLEEDS