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

Just 25 congressional Republicans acknowledge Biden’s win, Washington Post survey finds

Of the 249 Republicans in the House and Senate, 222 will not say who won the election, largely hiding from answering questions about Trump’s loss.