As a Bills fan, I had to suffer through the mid to latter part of this season. However, it is harder to nail down where/how the Bills can improve for next year.
QB - Losman is not the answer and I don't think Edwards has bounced back from his head injury
RB - Lynch is a star and complimented well with Jackson
OL - One of the heaviest, but for some reason did not play well on the goal line
TE - Pretty weak here and thus lead to few red zone TDs
WR - The focus was on bringing small fast guys (i.e. Evans, Reed, Parrish). Hardy didn't live up to expectations (but could be better in his second year)
DL - Good, but missing Schobel this year hurt them a lot
LB - Poslunszny is the star here. But this unit hasn't been the same since the Spikes/Fletcher days
CB - A good group with McGee and McKelvin
S - A young group that will do well in the years ahead
K - One of the best who had a couple of really bad games
P - One of the best in the league
Here is what I think Bills should do personnel wise:
-Get an experienced free agent QB to back up Edwards (may be Flutie wants to come back

)
-Add a TE with great hands (either free agent or mid round draft)
-Use their 1st pick to draft an LB
-Use their 2nd pick to draft a WR
-Use their 3rd pick to draft a Rush End to back up Schobel
Out side of that, they should look at changing their OC to get someone who is not affraid to stretch the field with Evans.
Anyone else have any ideas?