Might be, yes. But isn't it the rest they have since March 11 not enough? Looking on the other side, I think the last 8 games they'll be having to conclude playoff spot, it'll be somehow a warm up game for them... you know, to set back their condition after the long break they have. Not to mention that no fans were allowed to watch, it'll feel entirely different for them. But yeah, whatever, playoffs is more important, and their top priority 
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Good point I must admit, havne't thought about that aspect. After that big break, players might actually need those 8 games to get back in shape, so maybe they will take it seriosuly so we can see some competitive games from Lakers, Clippers, Bucks and rest that secured the spots already. . I only wish that they took this chance to experiment a bit when it comes to playoff, to introduce something new, as it was a perfect chance.
If by chance they all pursue being competitive in their last couple of games, I feel sorry for teams down in 8-11 spot. An additional struggle they have to carry on
. But yeah, they all need to be serious either way.
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Indeed, they might use different strategies. Like letting one team win for their own advantage. Strengths and weaknesses will be seen or how many wins they made during the season against the team they will let to get the 8th spot.
Example: Lakers standing against Grizzlies is 3-1 in favor of Lakers.
Lakers vs Pelicans is 4-0 in favor of Lakers.
So they could make a strategy to let Pelicans win the 8th spot.
But this is just my assumption.
I don't think they need it. Just for other ranks maybe. Possibly, they are going push traditional playoff format, right? 8 teams in each conferences.
Since this is just a mere rumors, they aren't going to push 1-16 seeding format 'cause if not then the idea of tanking stuff won't be effective or not a best choice to do so
. Source: https://www.hoopsrumors.com/2020/05/poll-should-nba-use-1-16-seeding-for-2020-playoffs.html