The problem with ideas that it is good if we drop out of playoffs is that you can't isolate losses from player development. More wins means that players on the team are playing well. That means guys are getting better.
More losses means players are not playing well. That means guys aren't developing.
Sure, it doesn't matter if ET plays well if he will walk next season. But KO, Smart, IT, and some others showing up and helping the team succeed is a sign of their development. Those guys playing poorly and the team going down the toilet has us moving towards those guys not being a part of our improvement down the road.