Even tanking for Luck didn't work out that well. It turns out the other 21 starters on offense and defense have an impact on the game.
As for the next great USC QB, please refer to Kessler, Barkley, Leinart, Booty, Sanchez, Palmer, Johnson, Marinovich, Peete, Salisbury.
Not one of these guys is worth tanking a season. Luck and Elway were the closest ever to sure things and they both struggled early. Manning had question marks. Could you imagine tanking and getting Ricke Mirer or worse Jamarcus Russell?
Don't tank. Try to win now. Trade down in the draft and add picks. Replace expensive corners with cheaper zone scheme guys. Absolutely no need to tank for a guy who has a better chance of being a fourth round bust than the first overall pick in the draft.