But is sitting a player that is borderline injured (but could play if it was a meaningful game) at the end of the season tanking, if that team is already out of the play-off picture?
I think it's a similar deal. It's tanking in the sense that the front office and coaching staff have decided to sit players, not activate players, or in the case of a front office, not putting together the best roster they could. So, they have made it harder to win with roster decisions before the game starts.
However, during the game itself, I really do believe that the coaches and players are doing everything they can to win. Not putting forth a strong effort means putting out bad tape and their careers relay on that tape. So, I don't think any of those guys will ever intentionally want to look bad. There is too much money riding on it for them and their next contracts, incentives, etc.
If that was not enough, with the increases in gambling, the teams, coaches, and players have to be damn careful there too. It can lead to accusations of fixing the outcomes of games, investigations, fines, suspensions, loss of draft picks, and if organized enough, it can also lead to prosecution and criminal offenses.