Really, it's so ludicrous. Any legislator who refuses to acknowledge Biden's victory is basically a coward of epic proportion, who cares less about upholding their sworn duty than pandering.
74 million people are ok with this and despite the pieces that claim I need to listen to them, I can't see why.
220 congressional Republicans won't say whether Biden or Trump won the election, Washington Post survey finds - The Washington Post
https://www.washingtonpost.com/politics/survey-who-won-election-republicans-congress/2020/12/04/1a1011f6-3650-11eb-8d38-6aea1adb3839_story.html