37 of the 43 Finals MVP awards have gone to a player who was acquired, as a rookie, by his team on draft day (either directly or through trade). Giving yourself the best chance to have a successful draft day, however it may happen, is absolutely the best way to build a championship team.
Maybe Houston doesn't deserve it's team then? If we were the Charlotte Bobcats I could understand the low attendance, this team competes and is entertaining to watch. Heck Portland & Golden State don't have "Superstars" they have no problem with attendance.
Please name a dynasty that was spurred on by tanking. I'll give you a handful of teams the ended the season without the Larry O'Brien after tanking seasons... Orlando, Cleveland, New Jersey, New York, Charlotte, Washington, Minnesota, Sacramento, LAC (pre Stern), and there's probably a lot more. There's a pretty big variance between winners and losers. The Spurs actually had a pretty good team before Robinson got injured which lead to their "tanking". Robinson was a legit All Star, an MVP even. The way the NBA is today, even if you have your tanking all star, in about 3 years they'll bail. If you don't have your pieces in place before or right in the middle of that time period. You're stuck in crapdom forever.
Eventually they're probably gonna make the lottery LESS predictable for bad teams to get high picks, to DISCOURAGE tanking. Its better to take ADVANTAGE of the current way while there's MORE predictability to the method, while they still can.