I always saw tanking as for non-token buyers who couldn't compete with token buyers. Tanking gives the non-token buyer a season to train their players hard to get the star rating up while staying at yhe same level for a few seasons.

As for saving skill points to get an easier cup draw. I tried it one year and although I did get a slightly easier draw it wasnt that easy. I think you would have to do it for 2 or 3 seasons to see a real difference.