Tanking isn't too bad in some cases as there are good reasons (not excuses) to tank. So I think tanking is not cheating but for sure it should not be encourage!
It could be alright to tank 1 every 5 seasonotherwise tanker would be suffered many seasons before get satisfaction of winning titles.
I would fall into sleep if my team was losing again and again, I hate to think about how to lose the next match. Tanking does not sound very interesting to me.
The best moment is when you beat a stronger team not by a troll result but your right formation/tactic, your players' great performance..
I personally take granted from wining against weaker team so that's should not be something we aim to.
Build a strong team, beat other stronger/higher level teams in CL/Cup and win title is perhaps a better Goal.