For me... Tanking is part of the strategy to success in this game if you need to use it. If your constantly fighting against many token buyers/farmers each season and cannot buy good players from the auctions... What other options have you got left? Well at least tanking is a good option since your cutting your losses early and waiting for a better opportunity.

Also the way this game is designed, It's better to miss promotion altogether if your going to fail to get in the Champions League.