What else would we possibly judge that by if not FA (or trade) acquisitions.
There are 5+ gaping holes on the roster. 3 infield spots, 3+ rotation spots, and almost the entire bullpen. If we fill multiple holes with some real players making a modest to average amount of money, that's awesome and signals that ownership and management care about the win total.
If we fill them all with Harvey and Galvis type vets and give fringe prospects like Akin or worse guys like Lopez a spot before ST, then it's clear they don't care about the 2022 win total.
The argument that they're trying to win even if they don't add much of anything in free agency / trades would make some sense if they didn't have glaring holes, but as you point out, they have several. If one is bullish on internal improvement, how could that person also justify not supplementing that projected improvement in the incredibly obvious spots that need help?
So to me, even if they get some improvement from those already in the organization, it's still tanking if they do nothing of note to give those guys a real chance at winning.