Sorry, I should have made the nature of the post different. What I believe, is the current collective bargaining agreement changes the tanking paradigm. Forget about whether it's the Celtics or another team.
It's my guess the CBA is a powder keg of sorts. For example, teams might be looking at tanking in a new light. For example, to get a star player via free agency will cost a team $25-30 million. Tanking done right could buy you a star player for a fraction of that cost. The Celtics are not immune to that sort of thinking.
My feeling is that the CBA may potentially create animosity between coaches and players. Also, it increases the possibility of players undermining each other either on or off the court. Say a coach wants the team to tank. That could mean certain players could miss out on millions of dollars. Surely, the players will not be happy with that sort of outcome. It's also likely players will be more determined to do well and be more competitive. Yes, that is what we all want. Ultimately, it could backfire as basketball played at full tilt for 82 games is likely to bring about even more injuries (as if that is possible). I could go on, but I'm heading out.
Obviously, even before the new CBA what I mentioned was going on to some degree. Now, with mega-million$ at stake I think it be much more intense.