The Drellich tweet about the players' stance is what's maddening to me. Assuming the season starts around the typical All-Star break, there's roughly enough time to get a half-season's worth of regular season games in before the start of your usual playoff schedule. The owners are offering 50% salaries for players to play 50% of a season. There's no need for the owners to open their books - we don't need to see the exact numbers to understand that they'd be taking huge losses with no parking, concession, merchandise, or gate revenue being generated, so who gives a *amn what those numbers are? That money wouldn't be coming out of the players' share if they're playing in empty stadiums. The expanded playoff proposal means that 100 players (16 teams rather than 12) will draw at least one playoff paycheck that they wouldn't any other year so that there's an extra round so the owners can recoup some of those losses.
If the biggest worry is that games will be cancelled when typical flu (and presumably COVID) season kicks off, most of those (if not all) will be playoff games, meaning the players will have been compensated fairly - 50% pay for half a season - while the owners will have to refund TV and/or gate revenues in the event the networks have no games to televise or fans somehow wind up buying tickets for them.