I think that the lottery has largely fixed the primary tanking issues. Winning or losing a couple of games at the end of the season is not going to change your draft position or odds all that much, just in terms of the lottery. If you are tanking to get a few more ping pong balls, good luck with that. More recently, the issues seems to be protecting traded picks. Trying to avoid losing a first round pick due to position, a pick that may turn into two seconds or something like that. That seems to be where the blatant tanking is happening. Maybe you have to restrict protecting traded lottery picks somehow; I am not sure of the exact details, but there are probably a few ways you could do this, possibly as simple as you can't protect lottery picks.
As to drafting, it is a crap shoot for every team, not just teams like SAC. Every generation, there are a few sure thing players, like Lebron or Flagg, true consensus #1, where it is almost certain that the player is going to be a stud. Look at the top players right now, SGA, Jokic, Giannis, Tatum, none of these guys were sure thing #1 picks. Durant, Curry, weren't #1 picks. From a historical probability standpoint, tanking for more ping pong balls has a very low probability of having the team end up with a better player, due to the uncertainty of the lottery and the uncertainty of drafting. I don't like the idea of limiting how many seasons in a row you can be in the top 4 or whatever. The lottery is going to take care of that.