I think it's important that players don't intentionally lose games. The weird sports psychology around that just scares. However, coaches being "creative" in games that may have a marked effect on the draft doesn't really perturb me all that much. Obviously I don't want a Byron Scott-esque refusal to develop players just to tank, but losing this Suns game wouldn't be on par with that.
I sort of file this in the same bucket as playing our starters to 40 minutes on the nights that we play the Nets (yes I know we didn't do that). We needed those wins as much as we need their losses.
The odds between the 3rd and 4th pick are essentially equal so the C's are sitting in a good spot regardless barring the Nets winning some games they shouldn't.
The odds of winning the lottery is higher with the 3rd worst seed than the 4th (3.7% higher).