I think the whole 'tanking' debate isnt very black/white.
If it was, then anyone who isnt trying to win the championship every single season, is essentially tanking.
That means that this year, i tanked. and seasons 12, 13, 14, and last season, i tanked.
If i use myself as an example, i knew that i wasnt going to be able to win the championship, but at the same time, was i going to buy up a roster that maxed out my revenue? Of course not. in fact i sold some guys, so that i could maximise my revenue.
Is that tanking? maybe it is. Its pretty strategic really and wise and its just part of the game unfortunately.
Is what TL did unfair? Not in the spirit of the game? Personally, i dont see it any different to a 4th placed team TIE'ing against the top side one week , in order to build up enthusiasm so that they can beat the 2nd placed team the following week. No different to a team setting a dud-lineup in game 2 of the finals, in order to save players for the 3rd and final game at home.
Tactics or tanking? One and the same as far as im concerned. Thats just my opinion on it.
However I do agree, that blowing a whole season to save money, only to come back right at the end, probably needs to be made less attrative an option in the game.