Tanking to me is when teams know they're out of the playoff hunt and just don't care anymore. Many players have testified to this attitude among their teammates. They say that many players are just playing because they have the talent and they just want to collect a paycheck. So when they see they're out of the playoff picture, they hit cruise control.
I doubt players say, "Let's tank to get a better draft choice." I don't think the players see it that way. I DO think coaches, GMs and owners see it that way and, depending upon their decision-making powers/responsibilities, may choose to play backups and second-string/young quarterbacks as a "guise" to "tank" so they can get a better draft choice, particularly if that draft choice is a franchise quarterback. I think this is what the Dolphins are doing. Although, there's no way to prove this, I'm convinced the Dolphins went for the two-point conversion to make it look like they were trying to win but called a play that had minimal chances of succeeding.
They want Tua Tagovailoa in the worst way. They know the only way they're going to get better (and put butts in the seats) is with a franchise quarterback. It's been too long since Dan Marino.
I wish we would be in a position to get him, but the Dolphins have the No. 1 pick locked up.