The reality as in many things is probably in the middle.
We saw Ward call out GGG and knew damn well that he could not fight due to promoter issues. GGG was calling out JCC at the time (and signed the contract) and Ward said he was being ducked, but Ward wasn't able to schedule a fight with GGG, let alone Paul Smith.
GGG has been busy building his brand and it has paid off. He knows he is in need of a big name fight to really cement his brand and possibly become a borderline PPV entity. He has been aggressively chasing Cotto, Canelo, JCC, and Froch. So far none are ready to fight (for different reasons).
No one buys that Ward would duck GGG. We know Ward would take the fight. He had promoter issues in the past, now he wants to get back in ring shape, and we know HBO wants to build the fight up.
Both guys need to stop talking at this point. It just makes them look silly. GGG can talk all he wants, but we know his priority #1 is unifying 160. Ward can discuss who is ducking him, but will never admit the limitations his career has had recently, and when discussing opponents seems to forget there are other quality 168 pounders he hasn't fought yet.
At this point I don't find any reason to think either guy is ducking the other. The reality is GGG needs to continue to build his brand if he wants the PPV fight he covets. And Ward has been inactive and needs to get his name back in the game so he re-takes his #2 PFP ranking. That is how a fight between GGG and Ward will take place with both getting the money they want. The fact that the fight needs time to build isn't an excuse...it is a reality of the situation, to me.