I don't even think they believe that.
They apparently think that stalling will either delay Xavier Lucas enrolling anywhere in January and/or result in some ridiculous payoff to Wisconsin "on principle".
Nobody has cited any amount that was paid to Xavier Lucas in December. Nobody has provided a contractual repayment schedule that obligates Xavier Lucas to return any money to Wisconsin. Nobody has provided a contractual "actual" or "liquidated" or "punitive" damages clause that would force Xavier Lucas to pay "merely for breaking the contract".
So, we are apparently at a ridiculous impasse. Darren Heitner claims that the NCAA cannot "compel" Wisconsin to process the Portal paperwork Xavier Lucas submitted, but can only "punish" Wisconsin for failing to do so. Which is insane.
The world would have you believe that Wisconsin has stumbled upon a foolproof way to prevent players from transferring. Just, you know, DON'T process their Portal paperwork. Sure.
I think a court will rule very differently.
And it won't take long. There are no factual issues of dispute. Only irrelevant and distracting issues that Wisconsin is attempting to inject into the discussion.