Well let's look at the championship teams from the last 15 years
Here's where "Let's define tanking" becomes part of the discussion. If you want to say that getting a top 10 pick, or picking in the lottery, isn't "tanking," then that's going to support your argument pretty well.
Warriors - Curry 7th, Klay 11th, Barnes 7th
Spurs - Duncan 1st
Heat - Wade 4th
Mavs - Dirk 9th
Celts - Pierce 10th, traded 5th for Allen
The Lakers and Pistons are your outliers. The Lakers are the Lakers, which helped them get Shaq AND Kobe. In their second Kobe run, they also had Bynum who was 10th.
The Pistons, the true outliers who always get talked about, are the exception that proves the rule. You want to set out to build another Pistons team and win a championship that way, at least acknowledge it's got even fewer examples of success than the other ones.
I've said in the past, it's not all about getting the #1 pick, or a top 5 pick. History tells us picks taken in the top 10 or so are the lifeblood of really good teams.
Anyway, this is small sample size theatre. A more convincing take would be to do an exhaustive inventory of every team that's ever won close to 60 games or more and see how they were all built. I don't have time for that, but my guess is they relied heavily on top 10 picks.