I still say that the most egregious tanking occurs when there is a protected pick that has been traded. I have not seen anything to tighten up this aspect. If a team has a top say 7 protected traded pick, they work hard to keep that pick so it turns into (2) future seconds or whatever. That is a big impact. A much bigger impact than getting a few more or a few less ping pong balls. They could impose rules around protecting picks that could address this aspect. Address this and it would take care of some of the most egregious tanking.
More general tanking, where it is just about trying to position yourself in the lottery for a pick that you own, that has a few facets. One is simply not playing your best players down the stretch, or like in the case of OKC, not playing a good player the whole season (Horford). I don't know how you fix this. How do you police a team that simply plays their young players over vets? Is that tanking or is that developing? You can make the lottery as convoluted as you want and teams are still going to do this.
And the other part of this is when a team trades vets for draft picks (like PHI). To me, that is also tanking. You are trading a player that could help you win for draft picks. You are conceding that you will lose more games and have more draft picks as a strategy to improve your team. In the extreme (as in the process by PHI), I see this as the highest order of tanking. But every team does it and sometimes it actually works. BOS did it when they traded Pierce and Garnett, and it worked.