GoldenToTheGrave
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You sell off expensive old players that aren't part of the long term plan and aquire draft capital. That gives you assets and cap space, 1st round pick or not.Then what are you “tanking” for, exactly? The first round, and more correctly the top say, 15 picks, are what you tank for in the NFL. There is no appreciable difference in value between a high or low 2nd round pick.
So yes, you DO IN FACT need a first round pick to tank. That’s literally the only reason to do so.