Tanking is not a legitimate strategy in any properly structured pro/rel form.
I disagree with this. Tanking in the NBA is a very legitimate strategy which has been done many times over the years and have been proved useful over and over again. Tanking of course isn't a legitimate strategy in Europe since there is no draft.
dont forget tanking in NBA isnt cheap and profitable(fans dont go to games and they still have to reach salary floor), its only used by team to rebuild with youngsters thru draft (but in BB you can just buy them, so tanking shouldnt be needed here).
I`m the nicest person you will know:)