I can't find where Morosi actually said it, but apparently his speculation/reporting after the Blue Jays acquired Varsho is that the Mariners, Yankees, and Dodgers are the strongest candidates for Reynolds, with it being more promising for the Mariners. If you remember, he thought there could be a matchup for the Jays and Reynolds, which did make sense. Since I can't find where Morosi did say this, I am not sure if it's more informed speculation or an updated rumor, but it also seems relatively obvious that these three would be strong candidates to go for Reynolds.
Thought it was worth quickly tagging on in light of the rotation ramble I threw up yesterday. For the Mariners, I think any deal pretty much needs to include Kirby or Gilbert, and I would imagine that rightfully makes them buckle. I had been leaning more towards Kirby on the assumption that his ceiling might not quite be as high as Gilbert, but glancing through Mariners' fans posts almost gives the opposite suggestion, with the few I am seeing who are willing to entertain one of these two guys including Gilbert instead (maybe because Kirby is controllable for longer).
If we did get one of the Mariners starters, that immediately makes the rotation a lot more interesting with Brubaker pushed to 5th starter.
Any talk of the Dodgers has been speculation, but there are rarely rumors about them and I think they could really be the frontrunners. They have the ammo to have the impact pitching talent in a package which is also supplemented by good and immediately ready bats. If they would do Miller, Pages ++, I think that might be the best all-around type of thing, and the Pirates may even prefer that kind of package because you'd easily be able to keep the best two prospects in AA/AAA until Super Two clears this year, as they are more in line with Endy/Davis than obvious immediate candidates (even if these players could theoretically make a team out of spring training).
The Yankees situation is a bit peculiar with the lack of SP headliners. I don't even regard the idea of Nestor Cortes as worth thinking about, because I don't get why they'd deal him. The latest from Heyman suggests that they want to avoid going into the next luxury tax bracket, which they are currently 3M away from. Maybe there's the possibility of taking Hicks and his contract back in a deal, and thereby getting the true top flight talent as a headliner (I think Volpe is probably better than any other single player who could be acquired, with the exception of Kirby/Gilbert), but that's really a stretch to me.
Finally, in light of the Hill signing, if the Marlins would move both Cabrera and Rogers, then our SP suddenly becomes a deep group. I think it would be surprising to see Brubaker on the outside looking in, but acquiring both of these guys might set up a scenario where Brubaker goes to the pen where his stuff plays up and he and/or Keller are potential trade chips at the deadline for a big haul. I think this makes a matchup with the Marlins overly complicated, as the Pirates need to improve their roster so much that multiple big deals involving some of the only important younger guys they have seems like a bit much... in other words, if you are already going to trade Reynolds, it will be hard enough to get to that 75-win plateau or whatever. Cabrera+Rogers would help you a lot, but then subtracting Keller might be risky for the 2024 team.
tldr; is that I think the Dodgers are now best poised to make a deal happen. What worries me is if they are willing to trade Miller given all of his hype, that's a bit of a yellow flag. Especially with Buehler's future a question mark, it would make sense to hang onto Miller for now. It's not like they desperately need Reynolds right away. The only potential caveat that might make them care less is if they are absolutely going to top whatever anyone else will do for Ohtani next winter, in which case getting Reynolds and his cost-controlled years might be very appealing.