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.
Very nice post. And I totally agree that it does happen in the real world. The big difference in the real world there are consequences. In BB finishing 6th is way better than 5th, especially when you can scout your relegation opponent and know that you will likely win. TBH I am totally OK with teams tanking, but think there needs to be some serious risks.
So for example a team that falls far below its fans expectations should see a significant drop in fan support. There merchandising should also take a beating. Another good solution is that the relegation games be on neutral site so there is no income from them.
The current system punishes the 5th place team while giving the 6th and 7th place teams more available income and training. Yes there is a risk of relegation, but it is often quite slim. As the team has intentionaly positioned themselves in a spot they feel is favorable.