I don't think a team should ever intentionally lose a game to better
their position for championship play. The reason is this: if the ratings
ever reward a team for losing then the rating system is flawed. A win
should always be more beneficial than a loss (or a win and loss). Good
sportsmanship and honesty (IMO) require that a team try to win and
not try to exploit flaws in the system. This is especially the case
for college hockey (as opposed to professional) where teaching the
right values should be important.

Just my 2 cents.

Keith