Tanking is NOT the only way for non T to compete with T buyers.....refer Vent thread. Also refer abandoned teams where frustrated T buyers, who have spent good money developing their team and facilities, simply give up to "unfair" results.
Tanking is a crutch for those who simply give up and will not compete for every available point. Better to have tried and failed, knowing that next season is around the corner and with it comes new opportunities. After all this is not just a game, it's more than that.