Tanking does not equal scorched earth. Oilers and Sabers went the later route, the Penguins, Capitals and even the Leafs went the former. Scorched earth tends create a losing culture that's hard to shake off. Tanking usually means a short term fall, while still retaining some quality veterans around to help get things back on track.
And technically, the Flames did tank in 2013. Evidence: trading Bouwmeester when he still had term left for essentially nothing. Problem is, they didn't tank hard enough.
Also, with the lottery system set up as it is, it's never too late to tank. It's basically the same as the playoffs now; just got to get lucky at the right time. That being said, the Flames very obviously aren't going to tank; not when the division is still up for grabs. They might retool though; either by making some hockey deals or selling on certain players (e.g. Hamonic, Jankowski) and then buying to address other needs.
