Can one know they are going to lose, but still argue they aren't doing it intentionally? I kind of think so.
From a business standpoint, MO is trying to set this team up for long term success ( I believe). The business side of that requires a massive roster reset, along with ensuring near term financial flexibility, and maneuvering for an ample amount of draft picks to try and lower the curve to return to competitiveness. The business side take priority over the winning-the-games side of it for a year to be that measn to the end.
You call it tanking. Maybe, but that word infers something way more nefarious than I think is going on. To me, tanking is something one does for one's own personal gain. This team is taking some severe lumps this year, in order to ensure they can start fresh, and build with players that they want to have be a part of it, not the leftovers from the previous regime.
You guys say intentionally losing, I say the losing is a by-product of the process.