I think using potential points to determine draft order for the non-playoff teams is super interesting.
However, the biggest reason I want prevent tanking is to ensure the integrity of who makes the playoffs. IMO, the biggest problem with tanking is artificially inflating a tanker’s opponent’s record, which could potentially keep a more deserving team out of the playoffs. I look at it more from a perspective of “how can I ensure the integrity of the set of teams making the playoffs?” instead of “how can I prevent someone from trying to get a higher draft pick next year?”.
Not sure how to solve that problem.