I think it is a matter of integrity of the game vs strategy. I dont think there a many things in this game that are more unrealistic than throwing a playoff game for any reason. If I were in that situation, I would have done it too. It is smart to throw a playoff game is the concern, imho.
I think you pointed out exactly why this game needs more on the court options. Look at the New York Knicks, for example. Been throwing money around like they invented it and cant even get to the playoffs. Other small market teams make the right choices in players and coach and do well. Making money should be a huge part of the strategy, but not all of it. More tactics, more options for the on the court part of the game would most likely seperate the best from the rest. Cash and team management, right?