I doubt we end up tanking, and I don't think we should.
Right now, we are losing while developing, Olynyk and Sullinger. Later in the year we will also give Smart and Young the playing time to develop.
With this current roster (potentially minus veterans like Thornton, and Bass) we probably aren't making the playoffs. I think there is more value in developing what we have and hoping for luck in the lottery, than selling off our assets, benching our good players and improving our lottery odds. Sure the odds are higher for an elite player if we tank but what we would lose in development by tanking would make the increased lottery odds not worth it.
I'm a big Towns fan, but I think there are a lot more players than him that could help us a lot. I would be happy drafting Willie Cauley-Stein, Okafor, or Myles Turner. If we could get Dakari Johnson with our second pick that would be great. Even some of the longer, springier 4's could probably help us (Alexander, Harrell, Walker).
In the end, I don't think we will need to tank because this draft is heavy at our position of need, so we should be able to get someone that helps us.
I don't want to tank, and I think tanking would be the incorrect method for creating a winning mentality.
That is why I don't respect the 76ers, because they are going for a record of sending out the worst players possible on any tangible roster.
How can you seriously look at any of the 76ers roster, and believe any of them except a token 3 or 4 are even starting caliber on decent teams?
It also really puts patience on the people who pay good hard earned money to support a franchise or organization, who clearly are putting their hopes on unknown/unproven rookies.
As for tanking anyways, I think the max we'll win is 32-34 games, good enough to acquire the 10-13th pick, which is still considered a lottery pick. Depending on the possibility the EC would still be horrendous as last year, (which I doubt as Hornets, Raptors, and Wizards have improved in benches,) we may or may not make the playoffs.
Personally, I don't mind either way. Making the playoffs sets a restored purpose of pride in our young players for overcoming adversity, and will give them the needed experience in that type of tough setting. If we won't exceed expectations, I can rest assure at least knowing the developments of our young players will be utilized correctly, (least I hope so, depending on how CBS does this year.)
Either way, we have a boatload of picks. I can see the Nets trading away Lopez, and even Joe Johnson in a fire sale. They have already voiced the need to cut the roster for salary purposes, but haven't actually gone and said in public in hopes to not seem desperate. If the Nets pick could be lottery bound, I think Ainge will package them to move up, and possibly try to draft Okafor, Towns, or WCS. Someone like the 76ers may feel compelled enough to run with their young bigs, and may desire getting more picks for cost effective youth, since they have a plethora of young bigs with potential.
Even if we can't get them, I like Khem Birch. He looks extremely intelligent when defending, and helping on pick and rolls. Clearly, he won't be as efficient in the NBA, but he seems quick enough to cover enough ground to hedge off defenders. He also has a really good knack of detecting players rate of acceleration/finish around the rim, which might tie into his good timing or ability to read players comfort zones/watching enough film, which ties into my thoughts of him having high BBIQ.
I doubt we end up tanking, and I don't think we should.
Right now, we are losing while developing

Also if I'm correct Seal Lion is on the right, and the seal is on the left. I remember watching a discovery channel episode on Polar bears, and their main diet seems to consist of seals, which have a lot of fur/blubber to keep them warm in the harsh winters.