Dumb idea. In my opinion, tanking does not work for one year. It has to be years and years of sucking to be able to accumulate talent. Even then, it's hit or miss when it comes to draft picks. Look at Jahlil Okafor and the Sixers. Or look at this year's draft: would you rather have Josh Jackson at #4 or Donovan Mitchell at #13. Zach Collins at #9 or Kuzma at #27? Higher draft picks only equate to a slightly higher probability of being successful.
Even once you get your Ben Simmons, Joel Embiid, etc, you aren't immediately going to skyrocket to #1 in the conference. You will be a fringe playoff team for a few years anyway. So do you continue to tank? How do you know when to stop tanking and start trying to win?
In the Jazz case, they have young talent on the floor in DM, Gobert, Burks, and young talent stockpiled in Exum. Tanking would reinforce a losing attitude on the team and would turn possible free agents away.
And for practical purposes, how would we tank anyway? Usually teams tank by sitting their vets and playing their young guys who aren't mature enough to rack up NBA wins. In our case, our best players are our young guys. So would you like to sit DM, or just encourage him not to play hard?