I get Flores isn't coaching to lose. I don't call it Tank for Tua, I call it Talentless for Tua.
The goal should be to get the #1 pick so they get their pick of QB (Tua) and still have all those other picks to build the team.
If Miami is in danger of winning a game moving them out of #1 pick that is when Flores should be putting in some backup players down the stretch. Don't ask the players to quit trying, just reduce the talent level on the field.
That is what NBA teams do and exactly what Flores should do if the situatuon arises.
If Miami doesn't end up with the #1pick based on their record then they didn't play this right.