COMMUTERS'
both city and state officials agree that talks are deadlocked but disagree on reasons; high state source says state officials question 'integrity' of budget gap and feel Lindsay and City Council are taking inflexible stand, looking for 'scapegoat in Albany'; high city officials contend stalemate is over commuter tax; defend accuracy of budget figures; state source estimates final revenue pkg will be between $300-million, figure allegedly sought by Duryea, and $600-million, amt reptdly backed by Rockefeller; Rockefeller sec R R Douglass breaks apptmt with Aurelio, Hamilton and NYC legis repr R A Brown; incident viewed as reflection of increasingly strained relations between state and city reprs; state officials seen confronted with choice between high revenue pkg that could spur rebellion among Repubs in Assembly and Sen and reduced pkg that could lead to Lindsay adm charges that state is responsible for mass layoffs of city employes