Dallas Mavericks guards Luka Doncic and Kyrie Irving. Kevin Jairaj-USA TODAY Sports

The Dallas Mavericks are playing a must-win game on Friday, at least on paper. You would not know it from how the team is going about it, though.

On Friday morning, the Mavericks ruled out a number of key players, including guard Kyrie Irving, for Friday’s game against the Chicago Bulls. Tellingly, Irving was ruled out due to “right foot injury recovery,” while Josh Green and Christian Wood were simply deemed out due to “rest.”

The Mavericks’ tanking efforts became even more apparent later Friday, when ESPN’s Tim MacMahon reported that the team plans to sit Luka Doncic after the first quarter of the game.

The Mavericks’ moves certainly did not go unnoticed, especially with the knowledge that a loss to the Bulls will eliminate them from playoff contention. In an ESPN appearance, MacMahon admitted that the moves were part of a “transparent tank job” in order to maximize their odds of retaining their first-round pick.

Why don’t the Mavericks care about making the playoffs at this stage? It has to do with draft positioning. Dallas would have to send its first-round pick to the New York Knicks if it lands outside of the top 10 as a result of the Kristaps Porzingis trade in 2019. Heading into Friday’s game, the Mavericks are tied with the Bulls for the 10th-best lottery odds. In other words, their decision is hardly coincidental and is the big reason why this was predicted earlier in the week.

Are the Mavericks making a logical decision? Yes, since it is pretty obvious that the team is going nowhere even if it manages to make the play-in tournament. Still, for a team with two of the best players in the league to be reduced to this after going all-in at the trade deadline is a very bad look for Mark Cuban and the organization.

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