They clearly don't. Houston thinks of it that way, maybe Boston. I can't think of another good team that considers players assets. Don't confuse being wiling to move on from guys like GS did with Iggy and Livingston with them considering them assets. If anything, they overpaid them because they didn't care about their value. Honestly, I think you need to take a step back. You've been acting abnormal all year, and saying something like this just highlights it. Even if PATFO is now a bad front office, they certainly haven't always been, and they've never behaved in the way you think "Great Franchises" should.
How can you say that when they... did whatever to LMA's deal and gave Gay all that money? They may not think it's their new five-year core, but they clearly don't seem keen to move on. YOU don't believe in it, but they seem to at least believe they've assembled talent. It's really not a good argument to point to the DeRozan extension as some gate-keeper to their belief. You don't have to think a guy is a max player to want him to stay (hence Murray), and there's no nearing timetable on a deal.
Regardless, making the playoffs is worth it to a lot of teams. Clubs like Minny and Orlando struggle to do so despite numerous GMs and high picks. You can value what you want, but you should be able to see that other folks might value other things. There's nothing objectively right about your point of view on when to tank.