If the ruling is that Antigua can make 21 million each year, could they not sell a given movie for a ridiculously low price point. Since I assume the point is to make the US back down on gambling not actually earn any real money from it.
So, lets for arguments sake say they sold various new bluray releases as a digital download for 1p more than the cost of distribution per copy. By the time they'd reach the 21 million cut off for that year, they may have managed to cause a significantly larger amount of losses in revenue than $21 million for the US based studios who's films are been sold so cheap.
Is there anything that would restrict them setting such a low price if they decide to press ahead?