I think it was as much a financial decision as it was a winning one. Usually new ownership come in, they want to win to make money. But Philly had a stadium contract in hand, an expensive roster, and wasn't making money. They've stripped their roster, don't have to pay much in revenue sharing, and despite their porous showing, make money from the advanced NBA TV contract. It was a business decision. The Flip side was gaining assets that could buy them the players they need to compete when they get players in place they feel comfortable with in their system via their own picks. Not justifying any of this, because this is making them no friends around the league, but its a play that's working financially in the short term, but will have change long term. I don't think the idea is to "tank" for 4-5 years. the plan is not to overspend on player that can't help, or help minimally, and try to get star young players in the system. But they have not been decisive with the players they draft, or direction they want to build (style wise).
As a fan, I see slow progress, but progress non the less. Even though I did not want Okafor, I acknowledge his talents, and knew that we were one of the few teams that he could possibly fit with because we have a future elite defender to back him in Noel. Also, It became pretty clear that Embiid can't be trusted, and anything we get from him is a bonus. Noel is one year better, the young Big they drafted early in the second round looks like a keeper (Holmes), and Robert Covington is a definite floor spacer. Stauskus gives the Sixers another lottery talent to develop, who has good athleticism, ball handling skills, and elite shooting. He shot 40% from behind the arc after the all star break last year. The two vets from Sactown will help as well.
Is this to say I or other philly fans are happy? No. But you see some semblance of a plan. And they've been rigid with it. So you watch and wait. Next year you get Saric, possibly Embiid, Possibly 2 Lottery picks, and two other first round picks that will be tradable.... Improvement in your young players this year... next year scratch the service... the following year, playoffs.... that is the hope... I think management is thinking that as well... that would be year 5... so 2 more years after, contention.... that's the plan....for now...possibly...hopefully.