I just did some quick math with the numbers being thrown around. Just on the luxury tax issue... the players are now rumored to be offering a 75% tax on payroll over $40M. Using last year's numbers, that would equate to nearly $12M, on average, to each of the 16 teams under $40M. Compare that against the last offer, which I believe was 20% on $45M... that rolls out to $2.1M for each of the 18 teams.
Add to that a larger rollback in salaries and significant revenue sharing, and you have to wonder if the players' rock hard stance was worth it. This obviously creates a significant drag on salaries, and was a lot more than I thought would ever happen. Of course its all open to speculation at this point, as we haven't seen the proposal... but one would have to think that an agreement would be close.
I think this would be a great deal for the game.