is tanking=cheating?

[shwanko07]

people need to remember that, IRL manipulation of any match outcome is not allowed in any football match regardless of the reason
so if tanking and manipulation of results is acceptable, bcz some don't want to spend extra tokens and rather exploit some loopholes, what that make it any difference from creating 4-5 accounts and power support your main side? bcz it is same concept, but in the first you want to improve your team and be more superior, same apply for the second one too