what do they accomplish by that, if they don't desire to compete in a higher division, then why are they participating in BuzzerBeater, My goal in this game is to compete in the highest level and to grow to be the no.1 team, if anyone has the same goal he would not be able to that by tanking.
First, it is not a Q of what if. This is what happens, as each user has its own understanding of how to play the game, and that is their perspective.
What is surely true is that users who played longer on this game, and longer on higher division have longer time to pile high volume amount of money.
With current rules (no salary-cap), new users at those division just has no chance.
It is also not letting them develop their team as much as they want, hence it is reasonable for them to stay in a lower division where they can pile more money until ready (money-wise) to compete at the next division.
AKA - Playoff-tanking, which is much worse than current tanking (which is bad as it is...)