Sabin is a great strategist. One of the best I have seen in football at any level.
If you think he hasn’t at least thought about it, you would be mistaken.
Losing in the SEC championship game would risk getting froze out of the playoff completely. Losing to Auburn means he has a decent chance of getting in.
Still, it is all speculation. However such things are done in the pros all the time (if you have a playoff berth locked up, lose a game to preserve your players).
Not the Iron Bowl.