The NBA has turned into a strange place. There is no room to be good anymore. Teams are either in a position to compete for a championship or they are rebuilding. It’s true the worst thing a team can do is get stuck on the treadmill of mediocrity, but that doesn’t mean fielding a competitive team holds no value.
There are a few organizations that are diametrically opposed to tanking. Pat Riley and the Miami Heat refuse to tank. Another team is the San Antonio Spurs. The Spurs are widely viewed as one the most well-run organizations in all of professional sports.