Pros and cons

If we won’t promote, our players won’t loose a star and if we also increase their quality in tanking season, we can have a very strong team for the next season.
Also during that season, we can give our young fast trainers, extra positions or special abilities (sa).
If we won’t spend sources for power training, we can save a good pack of greens (and reds as we don’t care much for injuries).
This season we can save also a good amount of tokens too. Because we keep many of the players we had, we don’t care to enforce the team from the first days of the season (bidding wars days) and remember that the last 2-3 days of the season, we can find some interesting players that some managers are selling before the new season (to drop quality). Players with multiple positions or a very good discount in Value without bidding wars.

Cons
We loose one season from the career of our team. This successful line of trophies, good positions and achievements, interrupts for one season.
Our stats also getting worst. The lost games increasing, as the overall Goals against .
Our players getting one year older, without to offer to the team. A young fast trainer increasing his q but loses one “productive” year.
In the mid-lower levels, those players loose their Value (because of the age) , even if they keep their stars.
Finance aren’t good for the team. We loose the prize money from the League, probably not promoting to next CH.L. or S..L. and maybe we have to lower the tickets to keep the same fans attendance.
One positive is that we set the win bonus to zero (at least in the league).
Generally a second tanking season isn’t so good idea.


Competitions (next season)

In the next league, if we go with high q, the most possible is to face many strong teams. So either we must keep few high q players and some low q (8 + 5 low q could be useful)
Or have a good stock of greens to increase more the q if necessary.
If you have normal opponents, you ‘ll be the king !
My suggestion is that league draws of the latest seasons are weird so maybe it’s pointless trying to manipulate it. Do your best and pray for some luck. Maybe you ‘ll find other strong teams-tankers but with the purpose to stay again in same lv.
Champions league : You won’t participate in the next CH.L. or S.L. unless you ‘ll win the CH.L. or S.L. trophy of this tanking season. In that case, you (probably) gonna play in a same level CH.L. next season.
Cup : There we have the chance to put our normal team. The draw probably not gonna favor us as we may have a high q and play with +1 lv teams but we can try. The same here, the season after tanking, if we want to have in a logic q draw, it’s better to keep 8/9 high q players and 5/6 low q.