Tanking should not be the advantage in season
Off season tanking is a clear advantage for the alliances that lower their war rating on purpose by not placing defenders.. How?
An alliance that has 3400-3500 war rating (MNG-ASR, Iso8a etc) has no chance to face weak alliance in the season. Even with +5 -60, the opponent will be the equal alliance but that alliance with lower war rating because of tanking will face 80% much weaker alliances that will leave many nodes up that will give them unfair advantage against other alliances.
Season wars are like who will get the weaker alliance that will not explore the map and leave many nodes up. For that you have to lower your war rating.
Kabam you have to change your multiplier system to avoid this. Tanking proves that too many alliances are in the same tier that has the same multiplier.
For example; top 35 alliances are in Tier 1 and have x7 multiplier. Both the alliance with 3500 war rating and the alliance with 2990ish got the same points but they do not face the similar alliances.
The alliance with 2990 war rating can have a high chance to match 2700 war rating alliance which is very weak compared to them.