I'm no sure why anyone has to argue whether the owners are greedy or not. Of course they are. There are many decisions they have made that were made for money's sake, and control's sake, rather than the good of the game.
Start with the salary cap. Really, the cap is a means by which the owners pass a rule to limit their own spending. That's a greedy rule. Without it, each one individually would spend much more, to get the best players and have a chance to win. Then, the most recent lost half-season. Bettman said, "We are simply paying too much to the players."
Of course they are greedy. It's a business. No one should expect anything less.
Players? Greedy as well. Very few ever make decisions on contracts and 'where to play' based on what's best for their families. Look....most people are greedy one way or another. It's not bad. It's just the way humans are. Trying to reasonably discuss the players is difficult because one much balance, in one's own mind, the competing ideas that they are getting paid a lot to play a game on one hand, but that's a job on the other hand, and they deserve employee's rights with that. Coupled with the short lived nature of most careers, and it's a difficult combination to wrap one's mind around.
In the case of a CBA, however, the owners' greed usually has power to win out, because
1- They have deeper pockets and can last longer with no games being played
2- The nature of the players' careers is such that few play for very long, which decreases their leverage in 'games being canceled' situations
3- In spite of their educations, the players often don't analyze the numbers very well. MudTheACAS has posted here that the players wanted things like towels written into the CBA in certain ways, when they should have been looking more closely at escrow's effects, for example. Or, thinking about redefining HRR.
In my opinion, the real thing that the players should be up in arms over is how HRR is defined. I am sure that they are leaving $$ on the table there, and I am also certain that the accounting being done today, at the pace it is being done today, leaves room for the owners to launder some money away, so that the players aren't getting what they should get anyway.
In regards to the last.....
I still don't understand why it takes so many months (up to a year?) for the final league wide HRR to be calculated. The money is all coming from somewhere. It's coming out of some account. I know that banks and the US/Canada financial system have controls on them, but not the type of controls which delay figures that much.