I think its a great rule for exactly that reason. I know that in my case I get cap, but I had a big improvement and wasn't considered to be a playoff team when the season began. I like to think that I tried and put effort into making it, so it should be rewarded. I know that $100k a point won't discourage teams from tanking on its own, but its still something.
I do have a fear that teams will tank hard and then get tons of money the year after when they go for it, but then again that takes a lot of effort, so why not reward that?
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