Maybe more realistic but less fun as this would narrow tactical options and ability to surprise your opponent. In addition if the learning would be like substract from your strenght now to gain later, lucky teams with weal conference
(and tanking team) wouldl gain from to be able to risk that in easy matches to get advantage over those who couldn't afford that because of tougher competition. And should that count for next seasion too? What if half of team are new players - do team know the tactic well or the players?