As I've stated multiple times, trying to suck on purpose and cheer for Ls hoping to get lucky in the draft is plain out retarded and only rarely works out, go and ask Minnesota.
Minnesota? Tanking worked for them this year. They got the 2nd pick in basically a 2-player draft. Look at a team like Sacramento who didn't tank and won a bunch of meaningless game at the end of last year. Because of that, their draft pick dropped far.
Tanking is used to give yourself a good chance at a high pick. There is still luck involved but again, I'd rather have the 5th pick in a crappy draft than the 10th pick. You still have to have good scouts and management to make the correct pick.