Last year, 22 of the 30 owners lost money from operations of their teams. That's why they feel no need to play. They're better off not playing than losing another gob of money by beating their head against the same wall. Player salaries are not commensurate with cash flow. Simple as that.
Companies make operational cost decisions all the time. That's what the owners are doing. The players have no power in this, other than to play elsewhere. And guess what, elsewhere isn't going to pay them nearly what these owners will unless their name is Kobe or Lebron, and probably not even then.
Meanwhile, Mark Cuban owns the rights to High Definition technology and runs a dozen other companies. He's OK. Where's the income coming from for the backup point guard for the Pistons? Nada.
The owners need only wait, and they can get their cash flow for THIS business in order before play resumes.