Crosby, Geno, Guentzel, McCann, Simon, Galch, Rust, Letang, Dumo, MP, Murray

if the draft was today or at the end of the season more likely, they wouldn't have to protect Galch, he'd be an UFA and hence not eligible to be drafted.
I'm not sure they would have to protect Pettersson either.

All first- and second-year NHL players, and all unsigned draft choices, will be exempt from selection

Which is why it's way to early to go through this.

Truth is the penguins have probably already decided to give up a pick and move a player...most likely hornqvist, to avoid dealing with this mess to begin with.

In two years, possibly ask geno and or letang to waive, so they don’t have to protect, depending on up and coming players and spots. Lots of factors in two years, especially with salary cap and injuries, before now and then.

I don't think it's going to matter, I think they will do a similar thing to the LV draft with MAF, but this time it will be Hornqvist. If they still have him on the roster, he is the guy they should push them to take. His cap hit is simply too high for what he does.
Otherwise in addition to the must protects (87, 71, 58) I'd protect Murray, Dumo, Petterson (maybe Marino instead), Guentzel, McCann, Kahun, Tanev, and Galchenyuk