It just makes tanking less of a sure thing. Before, if you were willing to lose for 4-5 seasons with a 32m payroll, you could collect 10-15 top flight players(1-2 draft, 1-2 high $$$ IFA). Now, some of those might miss. So, instead of 4-5 fifty win seasons, the tanker might go 6-8 seasons before saying "screw it" and trying something/somewhere else.