Change the odds of the lottery. Have even odds for teams 26-30, even (but slightly lower) odds for teams 21-25 and so on. Yes, there is still an incentive to tank. I don't think there is any way to remove that incentive. At least this way teams aren't totally throwing it away just to come 30th. There would be no distinction (in lotto odds) between 26th place and 30th. Also, this option is simple. No tournament of losers. Leave the post season play for teams that earned it.
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