You're right on strategy; wrong on tactics.
The way to beat Obama is to come at him from the left actually. Appealing to the 99% won't work in the way Romney needs it to work. He has to appeal to fairness which is something that is too late to do for him.
If you're alive and you were in the vicinity of a TV set, you know what happened Monday night in Seattle. Green Bay was robbed by a ruled touchdown. The call was so unfair that the NFL settled a labor dispute with the actual referees days after. Americans realize that Romney was born on 3rd base and has lived for 50+ years thinking he hit a triple. They understand that some get a head start and others don't. That there is an advantage given to some that other do not get. Conscientious and socially aware people in this situation don't flaunt such advantages. Romney has so he won't be able to capitalize on the issue at hand
Fairness.
Americans respond to unfairness in drastic numbers. If Romney can some how talk about how unfair the situation Obama let stand is, he can make up some ground. We gave the banks and other institutions millions upon millions of dollars because they were too big to fail. Those same institutions are still too big to fail and nothing has been done. One of them, Bank of America, is planning to cut the jobs of 16,000 people--16,000 of the same people who paid the taxes to keep them afloat. By no measure can this be portrayed as "fair"
The question then quickly becomes what Romney would do to create a fair situation and he's a poor prophet for such a directive true but it is just about the only thing that could save the Governor's campaign outside of Obama doing something patently stupid--that isn't going to happen. We all know that.