Until they make it a huge hit to finance when tanking people will do it
The first time I made it to the ABBL, I fought all season to avoid relegation to no avail.
Finished up the season in debt and had to face unhappy fans back in Div 2.
That was 10 seasons ago and there is no doubt that changes to the game have made it a lot easier for teams that are promoting to compete, but it is still not easy.
It would have to be a pretty big change to make tanking a poor option, when it becomes a choice between finishing 8th whilst competing on the salary floor and finishing 6th or 7th and still getting relegated after a season of spending big trying to stay up