Tanking can be good for a team in any division
No it isn't. You waste 1 season in losing. Waste another season of competing in a lower division with no guarantee that you would even make it back up. So all up, it might be more than 2 seasons to get back to where you started.
In that time, you saved 1 season of good money but that second season in the lower division means you make jack all.
I don't get why there is a obsession with tanking!! Its boring, distorts standings, wastes everyone else's time and really with the transfer market being low, even if you are the worst team in the division, within 4-5 weeks of being in a higher division, you would have saved more than enough to buy 1-2 players that would make you competitive at that level.