The league and the owners have seemingly "won" this labor war. They got what they wanted, a hard cap and linkage, but as more than one critic of Bettman and the owners have noted, the league isn't content with that. It wants a "home run", to get linkage of salaries set at 54 percent of revenues. By refusing to budge from this stance, the league has only toughened the PA's resistance toward it.
This doesn't mean that Goodenow has "lost". Indeed, as Dubi Silverstein of Blueshirt Bulletin recently noted, the PA director doesn't need "an outright win", only "good definitions of what makes up payroll and what counts toward revenue."
This of course would explain why both sides spent last week, for the first time in this dispute, sitting down to go over the Levitt Report. As Silverstein noted, there is a big difference between "54 percent of Levitt revenues and 54 percent of true revenues, a huge difference between $x million of Levitt player costs and true payroll."