We don't really want a too big recursive loop of "being the best team => getting more money => staying the best team => getting more money => etc...".
I see your point, but I have already manage to lose my last two games of the regular season (S50 if I am not mistaken) to go from 4 to 5 because :
- I knew I had no shoot against the number 1 team who end up winning the title,
- I knew I will easily win againt the number 7 of the other conference,
- And I knew I will gain more money doing that.
I am pretty sure that if I have already done that others had too.
So I agree with Locks04, you should win at least a little more amount when you finish 4 instead of 5.