When I use the term "tanking", I use it to suggest they are sacrificing multiple seasons by starting essentially from scratch in a re-build. I don't think they are actively trying to finish last so they can get a top pick. By not attempting to win, it allows them to save money rather than attempt to put a half-way decent team field on the field. In Avila's case, I don't think the plan was for this phase to last as long as it did.