The tanking difference could go either way. I don't feel strongly enough that Ingram is better or worse for tanking for that to be the deciding factor. TBH, I think that Walker alone could provide more 82 game value than Ingram just because of the type of player he is, his health, and how he can elevate your defense.
IMO, it's about how comfortable you feel about giving Ingram a ton of money. I'd agree with you that I do not like adding a bunch of role players for a playoff chase. That goes back to previous seasons where we win a bunch of games with role players who also have no future at the team.