all just a business scheme. Who gets to draft #1 with the potential to be a superstar. In my opinion, you can get the #1, but the club still gotta choose the right candidate. See Portland with Greg Oden and Washington with Kwame Brown. They both got screwed over hard.
I remember a few threads back, some people were saying, instead of taxing the teams that are trying to win, why not tax the teams who are tanking on purpose to get the #1.
In my opinion, I wanted the NBA to adopt the NFL drafting process. Though I think the teams would abuse it more than use it correctly. Like the Bobcats, would probably tank a few seasons to get multiple #1s.