Stunned that you are ignoring the giant elephant in the room in your scenario, namely, the fans, players, sponsors, and ultimately, the owner.
1- fans do not like losing. sustained, nvm planned losing will cause them not to renew ST, or come to the game all. Also will affect concessions and sweater sales. We are talking millions, here.
2- players have short careers, and do not want to spend even one of them playing for a team that has decided to tank from the getgo.
3- sponsors are not interested in being associated with a losing team, nvm a team that is intentionally losing. Again, millions lost.
4- owners don’t own teams so they can lose both games, and money. Being the owner of a sad sack team is not something that they aspire to. They want trophy wives, trophy yachts, and…trophies.
5- tanking often doesn’t work. See, Buffalo, EDM, ARI, etc. Either the lottery draw system works against them and doesn’t have them pick first, or the high pick player turns out to be, if not a dud, then a good, but not great player. Certainly not a franchise changing player.
6- look at what Boston is doing, w/o tanking. Foster a winning atmosphere, and good things happen.