This would be a salary move for both teams. Burrell is owed $27 million over the next two seasons and because of health problems (foot) would likely move to first base, a glaring hole for the Giants. Benitez is owed $7.6 million next year and would give the Phillies another arm in the pen. I don't know if this is anything but speculation at this point, but on paper it makes sense for both teams.