That being said, it is a bit of different situation from a 'normal' CBA negotiation. Let's face it; though a lot of people whine and complain about how much athletes make and how they are prima donnas and the lot, owners of these sports franchises make the players look like minimum wage earners. The owners can more easily 'afford' to not have a season.
I'm not a tax expert by any means, but I would think that some of these owners get such enormous writeoffs on their corporate taxes when their team loses money, that they win either way: more writeoffs if there is a season, or more in their pocket if there isn't.
My favourite part of this whole thing is how certain owners (the ones of the teams that MAKE money and actually run the league) are going to react when they are told that not only are they going to have to keep Phoenix afloat for another year (I've lost track, but I think that is still up in the air, right?) they will probably be keeping New Jersey and potentially Florida afloat too. I'd love to be a fly on the wall when Bettman is telling those 8 teams' owners that even more coinage is going to come out of their pockets this year.