I agree with the premise of this post.
It really isn't that difficult to be a competitive team in the East.
Take out Miami, Indy, Chicago, New York & Brooklyn and it's anybody's ball game.
That's why I think tanking would be a stupid idea.
If you pick up a Josh Smith and a serviceable center like a Hickson, Dalembert or even Birdman and add that to a core of Rondo, Bradley, Brooks, Green, Wallace, Hump, Sully and Olynyk (give or take a couple of those names which you would need in a S/T for Smoove) then that IMO is a 45 win basketball team.
Rather have that than to be playing for the birds to get a lottery pick.
Not to mention, as others have astutely pointed out, getting into the lottery is such a crap shoot.
The Celts tanked in 1997 and 2007 to get either Duncan or Oden/Durant and look how that turned out.