Tankers were smart players who would spend a season or two harvesting skill points while leaving the squad in an illegal formation, losing on purpose, building a team full of 6 stars players without spending money in tokens, but apparently...
1-There's no more ball possession penalty, if your players are good you'll win anyway:
http://forum.topeleven.com/top-eleve...sion-ball.html
2-You may be still promoted if you finish 8th or below:
http://forum.topeleven.com/top-eleve...w-players.html
http://forum.topeleven.com/news-anno...n-release.html