I know for a fact that the tie breaker rules are different for playoff spots and draft picks. It makes sense since, in a perfect world, teams with identical records would play a tiebreaker game at the end of the season to determine playoff positioning. Since TV scheduling/ticket sales makes that impossible, they settle on going by the head-to-head record to predict who would win in a tiebreaker game. Head-to-head games, though, have no meaning in draft position. When does the drawing for who gets the #14 pick and who gets the #15 pick take place?
