I might be playing a game of semantics here but people must have different definitions of tanking, because to my mind we certainly aren't tanking this year.
To me tanking is where you deconstruct your team to be intentionally uncompetitive in order to lose games. We did that last year.
This year we are reconstructing the team through playing young, promising players. We will try to win every game we play, though will probably manage it about 25% of the time. That, to my mind at least, doesn't constitute tanking.
* Could we have made more of an effort in free agency to bring in veterans who would have helped us win more games this year? Yes.
* Did we decide not to do so simply because we didn't want to win as many games as possible (which would be tanking)? No, we decided not to do it because we want to develop our young players and take control of our cap.
The differences are subtle, but we aren't tanking this year.