I dont get people who dont consider tanking a legitimate strategy for building an NBA team. Not only do NBA franchises tank for higher picks all the time, but it works too (Thunder are the obvious example). It certainly wont work all the time, and its not gonna work if your front office doesnt know what the fug they are doing (looking at you Minnesota).
A lot of teams dont tank (Houston is a good example), and prefer to build a team that actually tries to win. Some teams say they wont tank, then do it anyways (Danny Ainge). There are a lot of ways to build a team, and tanking is a part of the building process for certain teams.
If you think tanking is a bad way to build a team, feel free to make arguments against it, I've seen plenty of good ones. But if you think its irrelevant in the NBA you just dont know what the fug you're talking about