Let's say we don't sign Horford, or Dwight. Hell, even if we trade Sap. Bud's system is going to be good enough to win 30 games. That's not going to get us a top 5 pick.
People keep talking about this like it's an option. Tanking will not work with this team. The culture and system is good enough to prevent them from being bad enough for tanking to actually work.
Sign the best players you can and hope Lebron gets hurt/declines. That's your best shot.