Miami does not tank, here they take on bad contracts to get picks, some of them can be very good in the future.

3 is obvious, Boston 2026 pick can be a top 20 pick, LAC 2028 and 2029 can be good picks since both Kawhi and Harden won't be there and the team wont be competitive, 2031 is too far away to know if Philly will be good or not.

Miami would not have the need to actively tank and could build around the #3 pick this year. A starting lineup of Jrue, Herro, Bailey/Jovic, PG and Ware is a late lottery team anyways, since PG and Jrue will most likely miss time and both have been pretty bad lately.