Dallas tanking won't be easy. They aren't a playoff team, but to bottom out, they have to get rid of Dirk and Parsons. I'm not sure that's all that likely. With those two, plus Carlisle, I can't see them being one of the 7 worst non-playoff teams. You can say you want to tank, but its harder to do with veterans around unless you actually trade all your talent away. The Knicks last year sort of did that (though they were pretty bad as-is, and they got "lucky" w/ Melo's injury), and Philly has been doing that for a few years more blatantly than any team I can ever recall, but, again, tanking isn't really an option if you have vets like Dallas.