I beg to differ. The owners are the ones on the hook for the big bucks. Delonte West isn't enmeshed in some TV agreement for a season that is no longer happening, he can always get a job moving furniture. As much money as the owners claim to lose, bet your bottom dollar that they lose even more if they can't come to an agreement.
But your operating under assumptions and speculations, not fact. Every report out there has 17 of the 30 NBA teams losing money at the end of the day.
While I'm sure you're right that not all the numbers are 100% honest - as pointed out in the Gladwell article - I think you can also look at how the players are willing to negotiate, and combine that with the amount of ownership change, and relocation rumors and determine that clearly the split isn't working for the owners.
I honestly believe the greater percentage of owners are probably making either a minimal profit, or losing money. They don't have the motivation to return.
So yes, everyone's losing out on hypothetical, future money if games are cancelled, but the owners stance I'm sure will still be "we're not returning until we have a model that's going to make us money." Meaning all that loss is gong to be felt by the players.