I find really absurd the argument of losing THE NBA FINALS to prove their model is flawed. I don't know about you but I'd say 4 rings, 5 Finals and 14 50-win seasons IN A ROW in a span of 14 years is quite successful. And losing an NBA Finals just by a hair, because you missed a free throw [Leonard] or gave up an offensive rebound, well, I think these guys are pretty good.
Tank teams that never win titles fail to do so not because tanking is inherently bad [if it were, nobody would do it], but because of bad overall management or bad luck or both. Managing an NBA team has many aspects where you can screw up all the time [ask the Buffalo Bravez/San Diego-L.A. Clippers and their general manager, maybe one of the worst of all time, Elgin Baylor]. Perhaps your draftee injured often [Greg Oden, Brandon Roy] or he just plain died [Len Bias] or he was a nuclear mushroom disguised as an NBA player [Kwame Brown], etc, etc. And can you blame the Hornets for drafting Kobe Bryant and deliver him to Jerry West and the Lakers? Well, looks like someone invested his 4 draft points/40k per week there and got 5-balls all over the place, and that was Jerry, not the Hornets.