You might be right, that some of those 142 pitchers might drop to a B potential but it seems doubtful. I mean really how many are really gonna drop? 20? 30? It won't be enough, at most I would say 50 A pitchers is reasonable, but over 100 seems like a problem.
You have to admit that 142 seems kind of....well....wrong. Almost like say for example...all my fielders run off the field backwards at the end of an inning. Sure you could run backwards, but no, not what some people are looking for in a baseball game.