Well, I COULD see a scenario where you consider it. Say we are up 3-0 against a team like Utah in the WCF and we would have homecourt against a tough team like Chicago (with Rose) or Miami and Kobe gets suspended for 1 game.
Tanking then would make sense. But for MWP, in a series where we do not have homecourt no I dont think you do that.
It is like pocket aces in poker. You almost always play them, but, there are situations where the correct play is to fold them preflop.-