OKC's 2 season tank is a bad comparison. For the 20-21 season, Shai was the top total scorer even though he only played 35 games. The rest of the roster was completely awful. The next highest scorer on the team was Darius Bazley. The season after that was the same. Shai played 56 games and Bazley was one of the top scorers. They turned it around as soon as they had Giddey and Jalen Williams and are now competing for a championship with Chet. OKC tanked via a bad roster and holding out their top player, not via bad lineups and development. They didn't have to sell their soul to tank.
That type of tank isn't viable anymore. The salary floor revenue penalty and the player participation policy that were introduced for 2023 have made it impossible to do that. You can't skimp on your roster anymore and you can't hold out players either. So the Spurs have to tank via bad lineups and development because that's the only way to tank anymore. However, the OKC tank does show that if you acquire the right players, the tank can work quickly.