Its not a spin. They constructed teams that were not competitive by design without trying to improve them during the process.. until they got the lottery luck they wanted.Only if you spin it that way.
I see it as they were simply playing guys who they wanted to get a better look at and traded away guys who werent part of the future plan. They were just rebuilding.
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The worst team in NBA this season, Rockets, has just about the same winning % than Sixers averaged over 4 full seasons.
Furthermore since the definition itself is very subjective, public opinion matters. Sixers tanking is commonly accepted as a fact.