Hmm, 78.6% vs 77.8%, but the team with the higher W/L percentage would be a game behind in the W-L calc.
Interesting problem. I think it only arises when one of the teams misses a lot more games than the other, but I suppose I could be wrong about that.
Here's a realistic 2 game discrepancy example:
15-5 (20 games) = 75.00%
14-4 (18 games) = 77.77%
In terms of W-L both teams are 10, but one team has more wins while the other has a higher win percentage. Also, does it matter if that missing games are against "easy" or "hard" teams?
What does the B10 do if the season ends with:
Illinois 14-4, missed games are against Nebraska and Penn State
Iowa 15-5, but losing the head-to-head with Illinois and two of those wins coming from Nebraska and Penn State
(note that Nebraska and Penn State are chosen since they are most likely to finish 13/14 in the conference based on current standings)