There are different forms of tanking. One way is to deceive T11 in to thinking you have a poor team and get into a league where you can win. The other,which I have employed, is to get promoted and then not improve your team for a couple of seasons. The reason I did that was because I did not have the tokens or money to improve my team. I spent a couple of seasons resting on my laurels until my money and tokens were sufficient to build a new team to be competitive. Is that tanking?