The only problem I have with this idea--aside from, you know, the fact that the idea of intentionally losing makes my inner sports fan embrace Martin Luther levels of self-flagellation--is that most teams, Heat included, thrive on momentum. We saw it in the playoffs last year, when LeBron & company completely and utterly evicerated the two best teams in the East last year--the Bulls and Us.
They carried that into the Finals, but sputtered hard, ultimately unable to fight through the mental and physical fatigue.*
(*And their terrible bench. Don't forget their terrible bench.)
Tanking game one means the Heat win with little effort. Which means that they've expended the least amount of effort possible and moved one W closer to the Finals. I don't like that at all.
Whichever team ends up advancing to face them in the ECF has an obligation to play all four, five, six, or seven games as hard as possible. Because I'm much cooler with Timmy Dunks riding off into the San Antonio Sunset with another banner or Westbrook & Durant bringing a title back to Seattle OKC than watching the Heat win.
Sorry for the novel.