Unfortunately, and ironically, it was the now suspended Jeff Luhnow and the Houston Astros who took tanking to an all new level- losing 106 games 4 straight years and hoarding top draft picks which became Correa and Bregman among others. The Astros laid down the template on how to tank in baseball. However baseball somewhat sets up for teams to tank with the trade deadline, as every year teams make a determination before the deadline whether they can make playoffs or not and then if not, fire sell contracts to get draft picks or younger talent for ensuing years. The Yankees after making the playoffs in 2015 released and cut a bunch of veterans in 2016, missing the playoffs, and then brought up a bunch of younger players and were back in the playoffs in 2017-2019.
The trick is to never let your talent base- your 40 man roster reaching into your best minor league players- get so shitty that you have no shot at all of getting to the playoffs for years. Tampa Bay is a model organization with almost no payroll that year after year develops good young talent and is always competitive in the last however many years. Around 2 years ago they got rid of a bunch of veterans in cost cutting moves and didn’t skip a beat. Most teams need money to get away with this but TB is the one organization that consistently proves money isn’t needed if you are competently field managed and general managed and develop your minor league talent.