It will take us to 28 spots, not 27. Terrell May's contract still needs to be registered and he will take Batemans open spot, Sione will be upgraded and he will taken Sullivans open spot. That will leave Millers spot open once his situation is sorted out and ratified by the NRL. Johannssen signed a 2 year cup deal last month, he will not be upgraded.
I anticipate the last spot will be used to bring in a second rower or kept vacant in case someone of value becomes available in the next few months.