In any negotiation, no side goes in with their best proposal. An offer is made and then a counter offer is proposed. I don't see where the Players Association is making any counter offers. They are coming in with it's either my way or the highway. The way things are going, there will be a significant delay to the start of the season.
From what I read of the recent posts, the flavor is the owners are a bunch of greedy crass people and its their approach that is causing all the issues. I don't share that view and think there is blame to be levied on both sides. The result will probably be a delay of months and that will turn off the fan base, cost players, owners, workers and municipalities lots of income. Good faith bargaining is needed but isn't happening.