Two possibilities in my opinion:
1) They think this will scare the owners and force them back to the negotiating table, which is foolhardy. Like DPG said, owners were probably already expecting this tactic, and if what they report about profits are true, some will actually stand to SAVE money by not having a season.
2) They are doing this out of principle to not appear like fools, but as Richard Feynman once said, "The first principle is that you must not fool yourself"

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