In theory one could imagine tanking game 2 for the revenues of a game 3, but it is my experience that finals are closely fought contests. I did well this past season, but I have too much respect (fear) of the randomness of the game (I shoot poorly, my star gets injured in the first three minutes, his starters can't miss) to play games with revenue. I win, I advance, I get a bonus -- and at my level, the bonus for advancing is still more than 1/3 or 2/3 of any gate.
Actually a lot of ppl tank their game 2 to gain more money in the third game. However, it is not without risks.
My TB game was almost an example. 3 mins into the game my star player got injured. The second quarter my second star player got into foul trouble. Luckily my remaining team managed to pull through.
So technically tanking the second game has its risks so really need to think twice before opting for it.