I hate that tactic. To me it feels like cheating and I don't like cheating.
Hasn't anything to do with cheating.
Nordeus has some rules about the game.
Any manager, specially those who are regular forum members should know them and use tactics for a better next season.

- Dropping quality at the end of the season to avoid +1 LV opponents in Cup and CH.L. is one
- Tanking one season so to get stronger for the next, is the other.