Seems like the NHLPA is now posturing that they've gone about as far as they're going to go. Oh really?
In this LA Times piece (reg. required), Steve Rucchin, who is the Ducks' rep, says the NHL Players Aren't Preparing An Offer. This is the key quote:

Rucchin said that the players went as far as they were willing to go in a proposal Dec. 9, which included a 24% salary cut, a luxury tax and significant changes in entry-level contracts. League representatives rejected that plan and countered with an offer that set player salaries at 54% of the league revenue. The players rejected that proposal, calling it a salary cap.

Buddy, if that's as far as you're willing to go, maybe we ARE at impasse and the NHL can bring in the replacements. If not, shut up and negotiate in good faith. The NHL has been clear about what must underpin any proposal: cost certainty of any form. The NHLPA needs to get that figured out and then make a great deal for themselves within that framework: a high percentage of the pool, make the pool very inclusive, improve free-agency, etc.