Pretty much this. They realized that all they have to do is say they won, and get enough people to either earnestly believe it, or at least go along with it. Then, you can challenge literally anything the winning legislation does, regardless. You can say “well our election integrity committee found that blah blah blah mail-in ballots” or whatever - this is what they did in 2020 with the “suitcases full of fake ballots” thing in Arizona.