He's changed this law 27 times without involving Congress. Let's just keep letting these things pile up until the case against Obama is so great that it can't be ignored. He's being a very willing accomplice in his own demise. Taking back the Senate is key. Impeachment proceedings I would imagine will start immediately after the swearing in. Patience, patience.
This is actually playing out perfectly because the key to winning back the Senate for Repubs is to hammer, hammer, hammer using Obamacare as the mallet. Look how many Democrats have decided not to run. They don't want to have to defend this law in an election as well as not wanting to have to defend it in real life. They will slink off into obscurity.
This is kind of damned if he does, damned if he doesn't. On one hand, the dirty little secret is that the business backend does not work and in fact parts of it haven't even been written yet, so the business end must be conducted manually. No way can Obama grow government enough soon enough to handle every business, so it's not technically possible to ensure that every business is compliant within the scheduled time frame.
On the other hand, clearly he's acting as a dictator by ignoring law. (Remember "Barack is ready to rule on day one"?) An even bigger problem is that insurance companies cannot know what the rules will be until they must enact them - if then. Our company health insurance goes away after June and health insurers have zero interest in talking with our broker because they have no clue how to price small business policies even now, much less four months from now.
From Obama's viewpoint, as long as the media remains on his side it's largely a win-win. He gets to expand his personal power (a goal of pretty much every modern President - remember Bush II's signing statements?), he gets credit for unscrewing part of Obamacare while avoiding an otherwise unavoidable train wreck within the larger train wreck, and he makes substantial progress toward his goal of destroying our private health insurance system.