Well, I still don't see how we can have a mechanism that can detect tanking, unless of course, we take into account of some factors. Because now, to me, tanking seems to be a bit on the grey side.
I don't think we need a mechanism that detects tanking, but having a mechanism that detects teams making poor decisions over and over again is fair enough. If a manager continues to make bad decisions time and time again, should they be in the higher leagues? I don't mean a few mistakes here and there, I mean a continuous string of bad decisions (for various reasons, the main being that they refuse to learn).
If a team loses by a large margin (40/50+ points) for an extended period of time, there can only be two reasons: they made bad decisions and are suffering as a result or they are tanking to make money. Should either of these be rewarded? You might say, "what if a team 'has a bad run'?" That happens. Injuries happen.
We might be seeing a Chicago v Miami final if unlucky things didn't happen. What if Durant got injured..?
No, don't get me wrong, I don't think that if a team does go on a high margin losing streak, their economy should be hammered, but some kind of negative consequence is certainly necessary, rather than rewarding them with loads of cash.