Back on this topic, eh?
I don't think Toronto was outright tanking to start last season. They made moves for the long-term good, but other than that they filled up with some quality depth veterans and played better than the 30th place finish they ended up with.
I think that changed post-TDL though. The decision to ride Sparks the rest of the year was among the most obvious tank moves I've seen.
For clarity, I see things having five tiers:
* Go for it-stage, where you actively sacrifice future for a better chance now
* Competitive-stage, where you strive to strengthen your team without too heavy cost to immediate future.
* Growing-stage, where the focus is on getting better in the immediate future
* Rebuilding-stage, where you focus on long-term growth above present concerns
* Tanking, where you actively try to tear down your present team to bottom out
It's very possible to make sensible long-term decisions and rebuild without actually tanking. Then there's tanking moves, like playing Sparks, where the focus seem to solely be on getting worse now.