There are plenty of ways to lose games, but it isn't always obvious. Who is going to decide if there is abuse that rises to the level of punishment?

If I go on vacation and leave my star pitcher on the bench (there because at the time he was 118% usage) was that tanking?

If I ignore my team and my pitchers get overused so they'll perform badly, is that tanking?

If I walk Manny Ramirez with the bags jammed and the score tied, is that tanking or smart baseball? (done that and it worked).

If I start my best lineup against a friend's opponent but a mediocre lineup against my friend, is that tanking?

There is plenty of room for abuse in this game, but I'm not in favor of "mind police" trying to determine motivation.