tlance
Kyrie Hater
It's front offices that tank. Players and coaches don't tank. They know that their careers depend on them winning games or at least trying to.
Front offices tank by, as OD pointed out, putting inferior talent on the court. Front offices sometimes do this as part of a re-build. As you point out, until the NBA changes it's system, that's going to be the best way to build their team.
This may be semantics, but I think JDM summed it up well.
If the Sixers are making their moves with the purpose of being bad next year, then they are tanking. I don't see that as the case. They picked Embiid, who was the best player on the board. Since he is not playing next year, they opted to get Saric also, since he was the best player available at the time. The fact that he isn't available next year does not matter to them.
Yes, they will be terrible next year, but the FO is making legitimate and shrewd forward looking moves. It isn't like they are dumping good players for nothing so they can get a better pick.