How can you tell he is tanking "blatantly" by looking at the history or payroll, or won/loss? Tanking isn't necessarily winning 45 games in a season at the ML level. Tanking would be:
Having fully (or very close to it) projected players sitting in AAA for the sole reason of losing ML games.
Playing obvious DH types at SS or other areas of the field at the ML level way below the recs.
He could have a 80/80/80/80 SS at he ML level with a 22 year old SS in AAA that is 95/95/95/95, if the 22 year old still has another year or two to develop, he does not HAVE to bring him up just because the AAA guy happens to be better now. You don't have to bring up last season's IFA bonus baby because he is OVR 82 as a starting pitcher, especially if he projects to 95 OVR. That is just wasting years on him.
In short if you field the proper defensive recs at the ML level and don't run guys out there fatigued at zero and don't have better, fully developed guys languishing in the minors, you can do whatever you want. That isn't tanking.
I know several of you will grill me down claiming I am a tanker as well under this theory. I just think you don't have to make every attempt to win at the ML level, if it sets back a rebuilding effort. This game is supposed to be modeled after real ML baseball and teams do this in real life as well. They don't put Big Papi at SS, but they also don't bring up future talent until they are ready either. I am not saying he is doing or not doing any of these, just wondering how you can make a blanket statement without fully knowing either.