So why do we need to discuss further into what tie breakers should be used beyond this point?
Because we have nothing better to do :)
I doubt it matters, but it's just the principle that doesn't make sense, and some people have the OCD-like need for even the smallest things to make sense.
if u think about it, the system makes sense ;) And head to head is biased here, because u don't always play your strongest lineup here - that counts for you and your direct concurence, but often you don't know who ends with the same record then you or the game plan don't allows you to concentrate on that game. not forget about the end game logic
With point differential, those things balance out, over a season. With head to head, i think they will be lot of unlucky comparisions.