To tank ....first you need a Willing GM
Danny either is not a tanker or he is following the owners wishes....which I suspect is the bottom line
They want happy fans in the seats.
Second .....you need a coach .....that's a tuff one ...most coach don't want to TRY to loose or be saddled on purpose with bad players .
Do you want a tanking coach leading the rebuild ? It may take multiple nobody coaches to get you though several years. Of bad player moral, no fans in the seats, poor TV ratings ...etc
Tanking ...correct ...I think requires the Coach also be the GM .
Or hiring a nobody coach , you plan on firing once you get those stars and they develop