I don't think Samantha Basket is a very good example of tanking, with season 11 being their only real tanking season.
Season 11: 0-22, Tanks one season, begins rebuilding, demotes to D.III. Before this it was a steady climb from the bottom
Season 12: 8-14 record, threw a couple away games, nowhere near real tanking. Saved some money in D.III for one season.
Season 13: 16-6, obviously not tanking.
Season 14: 20-2, hmm, seems to be a pattern of improvement here.
Season 15: 22-0, promotes to D.II, seems be steadily improving.
Season 16: 18-4, promotes again.
Season 17: 4-18, realizing he's out of his depth after going from III to I, which you yourself said is unlikely he decides to go back to D.II.
Season 18: 19-3, Promotes back to D.I.
Season 20: 17-5, Doing well in D.I.
Note, this team caused no walkovers in seasons 11 or 17 his two tanking seasons. (or even season 12)
So so far for examples I've seen: A) A six season rebuilding plan that leaves you with more money, national pride, but less talent overall B) A three season plan to move from #3 to #1 in D.II and C) 9 seasons from the bottom of D.II to the top of D.I.
None of these scream to me "OMG tanking needs to be nerfed". They show me that tanking, if done right, can work out ok, but so can many other strategies as well.
The only things I currently support that I've seen in this thread are: increased penalties for walkovers, and decreasing rewards for 5th place.
Tanking is and should continue to be a viable option for good managers to take.