It's just not that simple. I don't have much sympathy for either side, but from what little I understand it seems to me that the players' offers have been much more equitable than the owners' offers. And while I fully realize the owners pay the bills, the fact is they are only able to do so because people buy tickets to see the players. Nobody's buying a ticket to see the owners.
I don't have any sympathy for the owners either but they are the ones who have to pay for all the staff, medical, equipment and entire front office, traveling, hotels, arenas and staff, etc, etc, etc. Unless the players want to pay for 50% of those costs then they don't deserve 50% of the profits. The players are guaranteed their money no matter what happens, the owners aren't.