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At micro level, I understand why a team tanks, I understand the incentives that are in place for the teams who are not in the playoff picture to tank and I do not begrudge any team, or fan who is on board with the tanking. At a macro level, I think teams actively not putting a competitive roster together and writing off seasons is bad for those team's fanbases, bad for the league and bad for the sport. I would argue the league's revenues are coming from TV Money, merchandise and ticket sales. I think having a third of the teams in full tank mode leads to less fans at those games, less fans watching on TV and less fans buying merchandise. Maybe some fans are watching to see
I'm sure you're right to an extent but I don't think it's that much of a problem. The vast majority of the revenue comes from the national tv contracts. These networks, especially down the stretch, focus primarily on the important teams. All of us at the bottom are routinely absent from national telecasts so there's no real damage done IMO.
I'd also point out that, right now, tanking is at an all time high due to the Players Association refusing to smooth out the huge cap windfall (opening the door for the Durant signing) and that's a short term problem that's not likely to ever appear again.