The difficulty here is obviously the players lack of trust in the owners numbers, however it's also a matter of what revenue loss is caused by a CBA issue, and what is just a market issue.
The CBA has nothing to do with a lack of attendance in Carolina, thats a market problem. Thats Gary Bettman hoping that wider expansion would bring more television contracts, and television revenue. However, that plan backfired, and consequentially has now lead to a situation in which its complicated to differentiate what is a CBA revenue loss, and what is a market revenue loss.
I think if the owners want the Players to give up some of their salaries, which the owners boneheadedly gave to them(which I think are inflated without a doubt), the owners should look at themselves, and first think about sharing their own revenues, and their own earnings, if they see the league is in such financial turmoil. If they can ask the players to share their revenues with the owners, and give up their earnings, then the players have the right to propose a revenue sharing system, where the teams that make a lot of profit could help support the Hurricanes, Oilers, and Panthers, so these teams can also sign and acquire players that are making a decent amount of money
We can all see now that the NYR system doesn't work, where signing big UFA's does not win you a championship. See Maple Leafs, Rangers, and Red Wings the past few years. Although when the Red Wings were winning championships, they were winning it with guys they had either drafted, developed, or both - Lidstrom, Yzerman, Fedorov. Those were the core guys for them same with the Devils, Brodeur, Stevens, Niedermayer. All core guys that they either drafted, or developed from a younger age.
This whole notion that the Vancouver's, and the Edmonton's, and the Buffalo's of the world can't sign big UFA's to help them win championships is bogus, because it hasn't worked in recent years, now if teams want success they must draft well, and develop their own players. I can't say I can choose a side on this, I think both sides have some valid points, however I see this as a chink in the NHLPA's armor.