Regardless of what it is or isn't, it is still just a tactical decision. It is not "being forced" to forfeit. Theoretically, you could play the transfer list and procure a team of 1k salary centers with no defense or handling and play for example, patient and full court press. You would still be putting out a game and have a very good chance at losing. And if you want to specify even more ridiculous examples/details, and this "suddenly good" team is that good, you're still gonna have to face the team in the 2nd round anyway.