Sure, they got worse because it was best for the team. There was no effort to make the team better. That's, in my mind, tanking. The drop-off from Macklin to anyone after him is massive. The team has made two D signings in 2 years - Kyle Burroughs for 1.1 a year and Matt Benning for 1.25 a year. There were much better D men out there that went to rebulding teams like Arizona (Dumba), to Anaheim (Gudas), why? Because they wanted to spend the money. SJ did not. Why? Because the intention was to be as bad as they possibly could. That 0-13 start with a couple of 10 goal games against wasn't by accident.There were 22nd in 21-22 with an old team then 27th last year flipped EK65 (in a world where that was really stupid for the Pens) and this year they are 31st and obviously told one of their forwards to be injured right?
Also the second part of the tanking equation is that there were 4 elite talents in the draft last year and the drop-off from celebrini to 2,3,4 isn't that huge long-term and rarely ever is.
Also with the Dman additions you are conveniently skipping over that the team had gotten progressively worse over a number of years and that the FA dman pool wasn't all that big to begin with and here is the kicker, free agents aren't likely to sign with a crappy team at the start of ther rebuild, so why are you taking the team tanked route here without providing an actual real world alternative?
Maybe because like another poster said it's good management and also reality.
Also, I believe I was the one who said (or at least agreed with) that it's good management. That was never the issue. The naive belief that tanking doesn't exist though, that's simply untrue.