Why is there a talk of "people tanking from 1st to 4th"? You don't have to tank, you just don't invest as much in your team. You earn a lot of cash by having to maintain much lesser salary. While top teams just break even, you can earn 100-200k a week. Then you buy a couple of monsters just before the play offs with the cash you earned. + you get as much or even more revenues thanks to the new system.
The fact that 5th place became less attractive, has nothing to do with the fact that 1st has become unjustly less attractive.
You're talking about $42353 per home game. A team in fourth place probably has had lost more than that amount in their gate receipts after a loss - heck, I was in second or third pretty much all season, but once my win streak wore out I lost that much in gate receipts PER GAME the rest of the season.
And please, if someone's going to buy monsters based on pulling $127059 from your stadium for a playoff game, they're doing so because they are planning on winning it - and they would have done so for the $84706 they would have gotten from the old system.
But please, show us these teams that are earning the 100-200k per week by coasting on your coattails. Well, not yours, since neither of your fourth-place teams in III.6 would fit into that category. It's almost as if you're not identifying this as a problem because it exists, but because you're not getting quite the sweetheart deal that #1 used to get. Show us the fourth-placed teams abusing the system, the teams who are avoiding first because it's "unjustly less attractive", prove that it's a problem for the game and not just for you.