Tanking is not the answer. I tell you how tanking really works:
Year 1: you dump your talented players
Year 2: you are lucky and get a a franchise player
or not, back to tanking
Year 3: you are in the lottery againg, maturing process
or you still don't find your franchise player, back to tanking
Year 4: you reach the playoff, but no real threat
or you still don't find your franchise player, back to tanking
Year 5: you can contend, but no guarantee for winning
or you still don't find your franchise player, back to tanking
or your franchise player gets injured, so no winning, he will never be the same, so back to tanking
The point is tanking will not guarantee anything. Spurs, Mavs, Lakers, the best teams of the last decade did not tanked in the last ten year, even when people said they are done, they should trade their best player, they did not. Duncan, Dirk, Kobe all win championship after some rough stretches, while they past 30.
Charlotte and Sacramento were horrible in the last 10 years. Every year picked high. They never found their franchise player.
Plus Boston is not a cheap team. They are capable spending big money. Why tank like a small market team and be a joke for years?