This luxury tax is going to hit teams that like to train and sell players, too. If you train players and sell them for millions you're going to be hit by this tax without even tanking.
I'd wish to hear for BB-Marin: what is the intention of this tax? Is it meant to stop people from buying titles? Or is it meant to address tanking?
If it's meant to stop buying titles it won't work - same as the overextension tax doesn't work. You just have to save more (a lot more) money and then buy your title. And of course the easiest way to save money is tanking while training players.
Is it meant to stop tanking? Then it's the wrong way, too. Because this tax will hit everybody with many millions either way they gathered their money.
I really don't have a problem if people spend a lot of time playing BB, training players, trading players, winning games, competing.
But tanking is too easy: just sell most of your players, buy decent trainees and a good coach, them train them as you like. There's no tradeoff between training and winning anymore for tankers. But this tradeoff is one of the most difficult and interesting things about training and managing in BB, imho.