yeah, well, we all know it sucks that part.
BUT, it's not like it doesn't happen in the real world. If anyone here thinks tanking is some sort of capital sin, you should look at the worst NBA teams that, not only openly tank [besides destroying their roster and fielding an NBDL team, and having a head coach that washes his car like he coaches], ALL have way to good superavits, business-wise. These guys make millions from TV, arena, merchandising, copyright stuff from franchise use, etc, etc. And I don't see the NBA Commissioner designing taxes and algorithms to punish the tank jobs [let's not forget he's an employee of the OWNERS, not some independent figure]. So it's not like you can have a no-tanking league.
I think it's tough to draw the line between forcing hands and to police EVERY LITTLE thing in the game. We all want the game to be more competitive, full of good managers, etc. But can we seriously ask for everything to go our way? I don't know.