I had proposed a similar idea a while back. Instead of giving the best record the first pick, you could move the teams with the worst record to the bottom and hold seperate draft lotteries for the top top 20 teams and the 4 worst . So if you tank the season, you'll pick no better than 21st in the FA draft. Teams that are horrible don't draw as well and don't have the money, as you pointed out, and also many players don't sign with teams that truly stink. You'd also set up the FA draft so that it didn't "snake" (1-24, then 24-1) but stayed the same each round.