I agree with the take by Thor that everyone should try to win. When your team sucks, do what you can to refine the pieces in place. Tanking to get a higher draft choice will not have a big difference for a team in the long run. Guaranteed an owner with that lame of an attittude won't last, or at least will not be a legitimate contender.
The NFL guideline mentioned by Ares is solid, in terms of a team not even trying. Tank the owner if the owner is tanking.