I don't see how you can claim that the process worked for PHI. It clearly didn't work. For all the tanking and drafting, the only thing they have to show for it is a broken down Embiid on what has been a mediocre team all through it. This is case in point for how there is no guarantee that drafting will get you to the promised land.
SGA went to OKC in 2019 and it took 4 season before they had a winning season. They got a title in the 6th season. You could look at that as say this is case in point FOR tanking (remember, OKC refused to play Al Horford in 2020-21 to lose more games and/or develop their younger players). I don't even know how many draft picks that OKC ended up with over that period. But really, the only reason that they won a title is because SGA exceeded all expectations. He became a MVP. They got lucky.
Sixers blew the process by trading a bunch of assets for Butler midseason and then just let Butler walk at the end of that year. Had they either kept Butler or used those assets differently they would have had far more actual success. The losing though didn't create a bad culture, Embiid and Simmons just aren't good culture players not matter what team they are on.
Going back to Curry, when Jackson became his 3rd coach in 3 seasons, the Warriors actually started to win, but Jackson lasted only 2 seasons because he created a toxic culture in the organization. He was a good coach that really helped them turn the corner on the court, but he had to go. They brought in Kerr who changed the culture overnight and they went on to win the title. Curry's first five years were a mess, but it didn't matter. That is similar with David Blatt in Cleveland. He had one of the greatest starts to a career ever by win/loss record but no one liked him and he created a very negative atmosphere. He got fired midway through his 2nd year on a team that was leading the conference and had been in the finals the year before. Ty Lue took over and the culture changed and the Cavs went on to win the title. Two teams that were winning, but had a poor culture and made a change and took the winning even further. Of course those teams had Curry and James who win on every team they are on regardless of other factors. Winning players win. Good culture players create good culture even on losing teams. We see that in every sport i.e. the team that plays hard for the coach even if they don't have the talent and the inverse also where a winning team seems to be a trainwreck (look at a guy like AJ Brown on the Eagles - he constantly complains about everything and it is never good enough for him even as the team wins a SB).
Wins and losses have very little to do with culture. I have absolutely no concern that if the Celtics tanked this year it would somehow create a negative culture that would impact future seasons. No concern at all.
I rarely agree with you but I do agree on this point.
How the team goes about tanking, if it ever does so, can have an impact on players if it results in them being treated poorly by the coach/organization.
Two completely different things. Tanking does have an impact on culture, but nothing that one good season can't fix. I am not worried about culture. As a fan, I don't really want to see my team tanking, but I will get over it as soon as they start winning.
My concern is that there is no guarantee that you are going to come out of the tanking and have a championship team. At best, it goes like it did for OKC. They made good picks, good trades (SGA in particular) and it still took them 6 seasons. But can you count on making a trade where you are going to get back a promising young player who turns into a future MVP player like OKC did with SGA? How often does that happen? That is the plan? Trade Brown and one of the players you get back becomes an MVP 6 years later?
As to drafting your way to a championship roster, it can happen. It is how BOS got Tatum and Brown. It is how MIL got Giannis, how DEN got Jokic, how GSW got Curry (but not how OKC got Shai). There is so much chance in drafting, starting with the lottery itself. Then picking players, you need some luck there too. You cannot bank on drafting a championship roster. For me, now is not the time to blow this up (meaning trade Brown for draft picks). There may be a time for that, we'll see.