Most of the mainstream hockey journalist are providing some prospectives that JR is indeed in a rebuild mode. Most CC posters have figured that notion out already or just having a hard time digesting that phrase as a possible truth. If he is in a rebuild mode, JR will need to maximize the assets he does not intend to retain for the 2012-13 season. Good assets have a tendency to grow in value closer to the trade deadline. Patience will have to be exercised. However, JR will also have to make decisions on “buying” talent in this period, especially talent which make sense long-term.

Once team management decides to rebuild, pundits sometimes call this a fire sale. Some posters regard this action as an opportunity to push the team record downward (or tank) in order to gain the rights to the #1 pick in the upcoming Draft. The reasoning is simple, a #1 pick can have a major effect on a franchise; reference Crosby as example. Other posters say that even in times of rebuild there still is an obligation to put the best product on the ice regardless of what that does to the final team standings. Compelling arguments each.

Tanking is a descriptor that has been around but I cannot recall it ever being associated with the Hurricanes. Here are a few of my reasons why tanking is a terrible idea. It is not all reasons, far from it, just the ones I think are the top five reasons.

At the end is a list of the latest ISS rankings of the top 10 draft eligible players with notes on the first five I picked up from a prior Bob McKenzie list. I know this is a very tempting list but it is shown as a way of reminding us there is a prize at the end of a bad season.

Top Five Reasons why Tanking is a Terrible Idea

1. There are many thousands of people who have already paid large amounts of money to see the remaining home games (more than half remain). If you want to keep them you are going to have to come as close as you can in producing the entertainment value they expect to see for that money. Finding new ticker payers to replace them could be impossible short-term.

2. There are a significant number of paying sponsors who expect an environment that is as happy as possible. An arena of unhappy folks is not an environment that sells a product. Keeping them beyond this season is important and likely vital to the heath of the club.

3. Tanking, or from one perspective as losing, turns away potential ticket buyers of all types. The future of the Hurricanes depends on new ticket buyers and returning ticket buyers.

4. Places more significant negative pressure on club finances. If you want the Hurricanes to make a decision to spend closer to the cap then tanking will likely provide the exact opposite effect. Less ticket sales, concessions, parking, sponsorships, and so on.

5. TV affiliations may be placed in future jeopardy. The club receives some revenue from TV broadcasts but more importantly provides significant direct exposure in the local market. If that exposure is reduced because of a bad product then the direct pipeline to potential new fans is reduced. It is also likely that new fans are not developed if they see a losing effort time and time again.

Here are the latest ISS draft rankings.

1. MIKHAIL GRIGORENKO RW 6’ 3 200 L Quebec QMJHL A top Russian prospect in the 2012 NHL Draft who scored 56 points in 35 games with Quebec.

2. NAIL YAKUPOV LW 5'10 189 L Sarnia OHL He's a dynamic goal-scorer but who isn't afraid to get his nose dirty to score goals and make plays.

3. FILIP FORSBERG RW 6'1 176 R Leksands SweAI NHL-ready package in terms of size and skill as an offensive pivot who was head and shoulders the most dominant player at the Ivan Hlinka Under-18 tournament in August.

4. RYAN MURRAY D 6'0 201 L Everett WHL He's considered the defenseman with the best all-around game. Not as flashy as some of the many offensive blueliners available this year, Murray can make an impact at both ends of the ice

5. MATT DUMBA D 5'11 183 R Red Deer WHL His leadership skills and incredible energy with and without the puck make him an elite pick. Dumba is a reckless and aggressive hitter but has a bomb for a shot and the wheels to get up the ice in a hurry.

6. JACOB TROUBA D 6'2 196 R USA U-18 USNTDP

7. BRENDAN GAUNCE C 6'2 215 L Belleville OHL

8. PONTUS ABERG LW 5'11 187 R Djurgarden SweE

9. MORGAN RIELLY D 5'11 190 L Moose Jaw WHL

10. CODY CECI D 6'2 207 R Ottawa OHL