I don't advocate losing for the sake of it, you can't teach players that losing is acceptable when I say so.I could agree on that. This still does not justify losing games for higher draft picks IMO.
But instead, if you rest anchor personal whose potential injuries could hurt you the following season. Or emphasizing playing time for younger players who need reps, which will give you more experienced depth in seasons to come.
The mentality of cutting risk, and maximizing teaching opportunity would result in losing an extra game or two without just telling your players go fumble the ball for a td.
The end result will be like the last pre season game. Resting important players, teaching of youth, better position in the draft.
The singular focus every year is winning the Lombardi trophy. If you are mathematically eliminated, I believe you need to change your game plan to give your team every advantage to win the next super bowl. Higher picks>lower picks. Health>injury.