he only way to tank properly is to stay in the IPBL at 6th or 7th position so that you get to earn some more money in PO games as well as more cash in attendance.Considering that you get a U21 player you get more merchandise money(although not much it still counts) and if you train him right you will have one good player less to buy.
well it is an arguable point..i think that it is better to stay in the top 5.here are some points in its favour-
if you fall down to the sixth position in your conference then u will be loosing about 50k every week as compared to the team placed fourth.so even if you get an extra game than that team you still will be losing financially.
secondly getting a good draft pick is random and 6th or 7th spot will not guarantee you a good draft pick.