I wouldn't name names. Coaches know the level of play across college baseball and will leverage it against you. Unless you have offers from strong strong programs and are trying to force the hand of a mid major or lower level school, I would stay away from name dropping. It doesn't make sense to tell a P5 program that you have offers from Patriot, MAAC, and Summit League schools. Not that there is anything wrong with schools in those conferences, but a coach at a higher level will say hey we really don't have to make this kid a great offer, or any offer for that matter.
There was a post on here not too long ago from a parent asking if his son should tell the D1s that were lukewarm on him that he had a bunch of D3 offers. That wouldn't help his cause. But if you had an offer from Florida St and really wanted to go to UNF to stay closer to home, then it would make sense.
I think it can be valuable to say that he has offers within the conference or from another strong conference, but I would not discuss names unless beneficial and never discuss money offered under any circumstances.