This is the second time somebody has had this idea, and it just doesn't make sense.
Yes, if a team plays more home games during the playoffs, it will make more revenue. Probably between $1 million and $2 million per extra game, from what I've read. That means by "tanking" and going to Game 7 with both Atlanta and Cleveland, Wyc and Co. made, say, $3 million extra.
However, in doing so they risked advancing to the next round. There is *a lot* more money to be made by locking up a trip to the Finals, and in winning a championship, than $3.0 million. The valuation of the franchise on the open market probably jumps at least another $10 million with another championship, and that's at bare minimum. Does it make sense to risk that -- by tiring out your players, and by putting all your chips down on a "do or die" Game 7 -- just for $3 million in the short term?