There's already a cap floor, top picks in the draft are determined via lottery instead of standings, and no team is allowed to win the lottery more than twice in 5 years. I'm not sure what else could they do that wouldn't completely interfere with a struggling team's ability to improve through the draft.
There are other teams doing exactly what we are right now you know... Chicago, San Jose, and Anaheim for examples. BA didn't invent tanking, he's learned from other tank commanders of the past.
Anyways, consider this - should being a seller at the trade deadline be considered tanking too? Because the sellers have obviously given up on the remainder of the season and aren't trying as hard as they can to win anymore. Hoping to get the best draft pick possible. Does tanking come in different shapes and sizes?