I think many are missing a key point of this, the Dems still fear the label "tax and spend". I believe that part of this was intended to force the Republicans to raise taxes. While the Dems could have forced through Tax increases in the Lame Duck session, they would have owned the tax increases, look at what happened with the extension of the "Bush Tax Cuts".
In fact the Democrats could have raised taxes on ‘the rich’ anytime in the two years 2009-2010. That only required 50 Democrat senators (plus Biden) and they had 59. They could have raised them while still losing 9 of their own Senators but didnt. But they talk like raising taxes on the rich will fix everything : deficits, entitlements, jobs, world peace, cure cancer, end hunger, ....but they wouldn't do it when they easily could.
Democrats staging a big loss on raising taxes was a much better political play for them than raising taxes. Hell, if they raised taxes on ‘the rich’ in 2009 then later after the economy sputtered out mid 2010, which it did anyway (when the stimulus money ran out) even without the tax increases, Republicans would have a winning message on taxes now: "Democrats tax increases killed the economy.". Democrats knew they couldn't let that happen.
By a staged 'losing' on tax increases Democrats can throw around all the above silly arguments for tax increases, and what arguments do Republicans have? They have the economy and deficits under Bush. That is a tough sell, except with Rush's loyal audience.