The first tie breaker is based on your opponent's winning percentage against you in the regular season. It is NOT based on head-to-head record, but the overall record in stats. For example, you beat your opponent 6-4 twice but he beats you once 8-2. His overall record against you is 16 wins (4+4+8) to 14 losses (6+6+2), so they would advance. The second and last tie breaker is playoff seed.