Something that I haven't seen yet is that four years is a long time away.
Tanking some classes now so that you can have an easier run may close options for you in the future.
Maybe it is a recession when you graduate and there are triple the applicants for each position. With more applicants it is easy for employers to make a blanket statement that they will only interview the best 10% and use GPA as part of that criteria.
Four years is also far enough away that you may well change your mind. Maybe you really like the courses and want to pursue your Masters. Maybe you have an opportunity to transfer to a different school that has higher cutoffs for enrollment.
In the end, having a low GPA can reduce your choice in the future and it doesn't take that much effort to raise your GPA from low 2s to low 3s.
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