I don't buy it. Coaches are competitive. They want to win games.
I don't think we'll see teams start to seriously consider tanking for Luck until the 2nd half of the season, when they'll have a better idea of their playoff outlook.
Handicapping the Luck race, I think all of these teams have a chance:
Buffalo
Miami
Cincinnati
Cleveland
Jacksonville
Tennessee
Washington
Minnesota
Carolina
I haven't included Seattle and San Francisco because they play in a weak division with no true powerhouse team, meaning they have a good chance to pick up some extra wins by virtue of their poor competition.
Using a similar line of reasoning, I think the teams that play in divisions with at least one other creampuff are less likely to get the #1 pick because they're more likely to pick up fluke wins. So the mutual weakness of Miami/Buffalo, Cincy/Cleveland, and Tennessee/Jacksonville actually hurts their chances of getting Luck. If we eliminate those teams from consideration, we get this list...
Washington
Minnesota
Carolina
I think McNabb, Peterson, and co. can play well enough to get 6-7 wins. So they probably won't get that top spot.
That leaves Carolina and Washington. These teams are both bad. Perhaps more importantly, they both play in tough divisions where they'll be underdogs in every game. As bad as the Skins might be, they're also a team that always seems to pick up a few wins. And while Grossman is not very good, he's shown that he can take a team to the playoffs.
On the flipside, Carolina will be starting a rookie QB who only played one season as a starter in college. Even with their offseason acquisitions, they're still not very different from the terrible team that "earned" the #1 pick last year. I actually think they have a great chance to be in the same position again in 2012.
My guess on the most likely contenders for the #1 spot would be...
1. Carolina
2. Cincinnati
3. Jacksonville
4. Miami
5. Buffalo
6. Washington