Here are some anti-tanking ideas that I think, with probably a fair amount of work, be incorporated into the sim-engine:
1. When an owner transfers more than a certain amount of money to prospects from player payroll, all players in the entire org take a ratings hit. (This would be akin to playing for a team that refuses to compete and the players in the org realizing that their org is not "in it to win it"). The more that is transferred, the bigger the hit.
2. When an owner allows pitchers below a designated fatigue level to continue to start games, the remaining players will take ratings hits.
3. When an owner plays a player out of position for x number of games, the player takes a ratings hit.
There could be others, but I would call these basically a "morale modifiers". This morale modifier would also directly affect the willingness of anyone to negotiate with the franchise.
I'm just thinking there may be some more ways to prevent obvious tanking than having these ridiculous loopholes in the 'fair play guidelins'.
When tanking has legitimate costs associated, owners might think twice about how to go about building for the future.
Right now, the only penalties in the engine are budgetary and deal with transfers. The morale modifier would penalize those actions that are clearly intended to increase draft position or intentionally lose games.