The original order gave Apple time to respond if they believed compliance would be unreasonably burdensome. That is exactly what Apple did.
Let me make it simple, people died, the police want access to the phone to see who the murderers were in contact with. Time is of the essence. Tim Cook thinks he is above the law and will not provide the information. More people may die. If you are okay with this fine, I am not. Comply with the court order or go to jail.