to me, westbrook is correct in this argument.
i take tanking to mean losing on purpose through either sitting players to increase the chance of losing or intentionally having players not play hard or have coaches not make sound decisions to lose on purpose.
rebuilding is not tanking, it is starting over. aside from some coaching decisions (it is tough to tell if silas was just a bad coach or purposefully putting out bad lineups and rotations), we did not tank last year. we were and still are a pretty bad basketball team. we have some young talent and are certainly better than last year from that perspective but we are still pretty bad. we played hard last year, we just were terrible. we had legit injuries that made the situation much worse.
it depends on what your goal is. i like to think the goal is winning the championship, not winning as many games as possible. with a salary cap and a finite money situation, you can't keep adding to a team that has already peaked. it isn't tanking to unload crash, felton, jax, etc given that they range from moderately overpaid to way overpaid based on current production and age when it is clear that they would not win a championship. so you are forced to start over by selling them to a team that is going for a championship for assets to put yourself in a better position to rebuild and try to achieve the goal of winning a championship.
what golden state did was tanking. they said as much.