No its not - Football teams do take time to build there foundations BUT if a team could build there entire foundations in a single season they would do it without a doubt. This game offers that, A team in real life would not delay training or delay building there foundation (as you put it) just so that they wouldn't be seeded against the top teams. Tanking is a tactic deployed by players that want unfair advantages over other player. I don't expect alot of backing here as most of you are/or have been tankers.
As for the relegation thing. That is also an obvious no go! as teams that do not get promoted have a hard enough time trying to get promoted without teams from a higher tear coming down with players of a much greater quality than them. So technically with your relegation theory a team on level 10 with players of an un-believable quality could get relegated all the way down to level 1 and use players of 80+ quality against teams with players of 20 quality? (Its not rocket science to understand how this would fail) but as a "Tanker" i wouldn't expect you to understand about people not wanting to have a unfair advantage against lower teams.
And how can you (Dizzee) agree with (JanCz) who says "More you lose, more you gain" is sick system." Because that is exactly what you are backing by supporting tanking. Because you are GAINING from LOSING.