With my competative mind, I must advance. And the thought of tanking, meaning losing on purpose. Goes against every thing I believe sport is. Doing the best you can. Why do sport if you are not trying your best?
That said I believe it is a programming issue. The consequences of losing that much just isn't there.
The concept of relegation should really be implementet IMHO, so you can't build a power squad for several seasons, and then roll all down when you decide to compete again.