Yeah, thats kind of my point.
They knew they were going to be without Peyton Manning and intentionally went with a roster that included no NFL calibre QB's. That's tanking from an organizational level, and I think that is totally acceptable.
BTW, the Colts started the season 0-13 that year, then when they were already assured the #1 pick they won 2 games in a row.
Everyone knew what they were doing and it was the right thing for them to do.
But the thing you could argue with the Colts is they had no need to groom a good backup with Manning (before he was injured he may have been the most durable QB in NFL history) and they went and got Kerry Collins who was an OK QB at one time. That being said I don't think there was a QB on the market that would have gave the Colts anything but the worst record in the league.
And a small nitpick, but if the Colts would have won their last game against the Jags they would have got the #2 pick. Thank god they didn't.