No way is it 'Cheating'. I have tanked only once till date. That was becoz I got kicked out of Cup in first round, out of CL in Group Stage, and had lost 6 matches out of 6 in league. In total, I had lost 12 matches in a row, to weaker teams with rubbish tactics, even illegal formations. I saw that this will continue, and so I decided to a tank. What would have been the use to promote without CL??????? And it was becoz I tanked and made a strong team that I was able to compete against 4 Token buyers last season and promote with CL.
AND U DON'T NECESSARILY TANK TO GET AN EASIER CUP DRAW!!!!!