From their point of view, it makes no sense to resist it so adamantly with contradicting excuses.
My suspicion is the Secretary of State and the Sheriff are the ones pushing for resistance, offering up various excuses, primarily that the audit "makes Arizona look bad", to hid the problems they know are there.
It is the same sort of thing they tried on President Trump "he doesn't "look" presidential" as if image were more important than substance.
Many of them actually believe this idiocy.
The Secretary of State and the Sheriff were both put into position by Soros funded organizational grants to their campaigns.
But why are the Republicans on the Maricopa County board of supervisors playing along? Are they just anti-Trump partisans? Or are they just afraid of ending up looking bad.