Well, according to Scott Souza, Doc said today that Shaq is improving and will try a few things at practice tomorrow. That doesn't sound like a coach who has already accepted that his starting center is out for the year.
Well, there is a difference between accepting it, and planning for it.
This article never said Shaq is out for the year. All it said is that they are moving forward as if he will not be returning. Which is really what they would do with any injury that didn't have a definitive return date.
I think they all still have hope that Shaq will be back. But until its more than just hope, they cannot plan on him returning.