Seems like every post in here someone is saying some version of this.

Things still matter. The primary goal is not losing. They’re going to lose regardless, but you still want to try building a functional organization, a new culture/identity, and a fun (or at least watchable) product for fans. These are all possible during a rebuild/tank as many teams have shown over the past 5 years or so. Nihilism isn’t going to move the organization forward even if it gets them the #1 pick next draft.