Curtley - first question - I prefer to think they didn't throw the game. However, they may not have minded losing it.
Second question - I'm sure all the people who had money on Spain to beat Brazil would say it was wrong. On the other hand, all the people who had money on Spain winning silver would say it was okay. Now, I wonder how many people associated with the Spanish team had money on them losing that game?
In effect, tanking is a form of match fixing. As soon as match fixing enters into a tournament like this, with gambling on outcomes such a prevalent part of contemporary sports, then the sport and the event are in trouble. The fixed result can not just be seen as about conspiring to avoid an unfavourable match-up in a later round. It has to be viewed through a lens of potential corruption.
For this reason, if no other, I have to say that conspiring to go into a game aiming to lose is wrong.