The NBA system is flawed because it assumes that your record is a reflection of your talent level. It also allows too many teams that don't have a chance to win a title to make the playoffs, penalizing the teams that make it because they aren't actually much better than the teams that miss it. It also rewards teams that are better than their record indicates because they happen to have significant injuries one season.
Since the NBA is a talent-driven sport, it doesn't make sense to be in the middle (unless your superstars are already in place). The NBA wants to be like other leagues with their 30 teams and 30 revenue sources and with a good amount of parity but it just doesn't work that way in basketball. Unless you are absolutely amazing at drafting and also extremely lucky, there's simply no way to draft a superstar in the mid-teens or later. People want to point at Draymond Green, but that was an extremely rare occurrence. If you look at all the players who were taken outside the lottery, just getting someone who MIGHT make an all-star game is really difficult, and getting a superstar is almost impossible.
Like Zach Lowe says all the time, yes, tanking is not a foolproof option to get a star because you could always draft a bust there too. However, it's simply the best option out of a bunch of bad options.