If you ask me, tanking should be situational. There are absolutely times I can see where it'd be advantageous. I can see where, a team sells out one season trying to win a championship, and after the season, they're left with very little cash and very old players. If you find yourself in a situation in which you'd probably be relegated even if you tried really hard, why not just scout 40k/wk and fire sale and get a couple, 3 trainees and a bunch of cheap scrubs and a badass trainer and relegate all the way to d5? By the time you made it back to d3, you'd likely have a bigger arena, better staff and more cash and a younger core.