Your wanting to buy as young and as expensive as you can, so that they train better. Tbh to tank the season you don't have to lose all your games, just don't get to far ahead of 8th spot. I Tanked last season from about half way through, still made the champs league final. AFAIW they acknowledge skill points earned, not sdded so saving them wont get u an easier cup draw, though I think it makes it cheaper when resigning contracts. Imo you should be looking to get in as many 18-20 year old, high priced fast trainers over the course of this season (mid way through when its cheaper) and then tank next season