That doesn't stop tanking though. The Celtics have no shot at a top 3 pick this year. But we're pretty much tanking. At least the gm is. No players on any team lose intentionally. And Philly would be doing the same thing they're doing even if they couldn't draft top 3. They wouldn't have acquired good players because youth and a top 4 pick is better than a handful of extra wins. And, again, the players aren't the ones losing intentionally.
I still like the idea that was (not so seriously) floated around a year ago. Every team rotates through all the draft positions (not in order 1-30, but in some specific order that makes sense) regardless of team performance. There'd have to be a plan for how to include possible expansion but it could work, it'd be fair and it would completely eliminate tanking.