I think the luxury tax is designed to combat this problem as well.
It might not seem like it at first, but hear me out.
Previously it would require X amount of $$$ and Y length of time to tank down a few divisions, and then have enough capital to build massive teams to just advance up the ranks into Div I.
With the luxury tax, that amount X, is now like, 4X.... a bit like the beer. Disgusting, bitter and only QLD'ers go near it.
And so because you now need 4X amount of $$$, thats going to triple the length of time that you will need to 'tank' for.
So you will probably find teams tanking, and tanking and then... just givin up on the tank idea because its now going to take too long to tank enough $$$ to be able to overcome the luxury tax.
I dont think users will realise this straight away. Current tankers will be the first to experience this..... so i think the trend will take a little while to get over.
IN saying all that - The Fan Survey still does have some issues (which, correct me, didn't they ammend this at the start of last season?) - SO yes.... IMO, tankers merchandise should basically go to zero and attendance should significantly drop.