I can understand and will not judge a team that tanks because of that, it's part of strategy that exists in the game (both in real life and here on BB).
Having played for 20+ years the real thing I've witnessed, played into, coached and refereed many games where one of the teams tanked. I've even been the ref in a game in which both teams played not to win the game in order to have a better pairing in the PO.
I could do this if I could see that I could get an advantage by tanking a game (i.e. - an higher immediate income and more week(s) of full training for my team due to finishing 6th).
For example this season, as of now, I'm playing a lot of TIE (hence losing by 25-35 points in games I'd normally lose by 10-20) in order to raise the enthusiasm and give all my guys have into 2 matches against direct opponents in my own conference in order to get....5th! This is because the other conference is much stronger than mine, hence finishing 6th will be a risky thing. But if it was the other way around and since I have a pretty young team this season I'd not have minded finishing 6th.
It's strategy and it's part of the game. It has its ups and downs and I'll never judge negatively a team that does something like that.