In the real world, teams tank games for pretty much the same reasons - better draft picks, playoff positioning, etc. It's just that they don't come out and openly admit to it as some are willing to do here. Don't see why having it in the game would be seen as a fundamental problem with the game. The team should pretty much suffer the same type of consequences - lower fan support due to poorer finish, possibility of the strategy blowing up in their face and being relegated, etc.