we kind of did that first year though....
This is not true at all. We needed to take on the salaries of Humphries, Wallace, and Bogans for the Brooklyn trade to be cap compliant. Brooklyn and Boston were above the cap prior to the trade. Tanking implies that the Celtics neglected to make moves in free agency to improve the team.
Danny simply received an offer that he couldn't refuse. Tanking would have been moving KG + Pierce for minimal assets in order to become a bad team for a few years.
Okay, he did it differently than Philly if you want to look at it that way. He never instructed Brad to intentionally throw games/season. and never gave away prized assets for nothing to just get worse. But that team the first year was pretty bad.
While Philly put their faith soley in the ping pong balls, Ainge was more into acquiring assets for future moves...Whether it was taking on expiring contracts to create capspace(which allowed us to sign horford/hayward) or trading for guys like Isaiah Thomas/Crowder and turning them eventually into Kyrie Irving. And a little luck was involved that Brooklyn could do the tanking for them..
its partially why I believe the celtics "process" is farther along than Philly's.