I was talking with some UK friends about competitiveness in sports. They couldnt understand the tanking idea. I explained the benefits while agreeing its bad for the sport. We were trying to come up with a way to discourage this practice for the benefit of the sport albeit while heavily imbibing. Taking the idea of lower division in soccer, what if teams that lose more than 90 games lose any monetary compensation from the league but retain the player and draft advantages. This way they can still rebuild but it will discourage being truly awful.