Also as I explained, it's not just the best team throwing the second game which is the problem. It's the weakest team crunching the second game to ensure there will be a third one. Now that having a third game is not a problem, they can play on the fact that the best team will tank the second game (since it seems always the case) and prepare the third game too. We may see some ugly second game in the next seasons, but also some surprises on the third.
So if enthusiasm is the problem there could be a better solution than taking away hard earned HCA: there is no more "take it easy" in the playoffs because both teams should play to win. Teams in the finals should try to win, too. Always. In each game. So why not "force" them to play playoff-CT by taking away the option "playoff-normal" for the finals?
Another option to punish throwing games in the finals would be easy, too: if a team throws a game in the finals its fans won't show up for game 2 or/and 3. This would make throwing games (out of financial reasons) silly.
Criteria for throwing a game:
- the away team plays with less effort and
- loses by 25+ points and
- didn't have its best players on the court.