The situation is: Do we want the draft to help teams with the worst records? (like all professional leagues in the USA I believe).
If the answer is YES, there really is no way to dis-incentivize losing.
If being BAD is not rewarded, the whole purpose of the draft is destroyed.
You can't have it both ways.
It has been said that the current lottery system actually incentivizes MORE tanking because teams try to improve their odds in the lottery by dropping a few spots in the standings. Like the Trail Blazers have done in past seasons.
If we want to help the worst teams, maybe the answer is to have the lottery only for the 4 or 5 worst team in the NBA, then have another lottery for teams 5-14 to determine the 5th through 14 spots.
Then either you are really bad/ tank like crazy, or there is no benefit at all to dropping a few spots in the standings.
This solution would quiet the We Must Intentionally Tank crowd, because it would mean ruining the whole season, or gaining nothing at all by being 5th from the bottom. That would be a tough sell.