conference champions are decided exactly this way: Set rules and from there everything is decided by winning and losing. No arbitrary evaluations thereafter.
Not committees and polls.
In the hypothetical above we really don’t have enough info to say who is better. It totally depends
If “additional info” says team A won head to head against team B, and the season played out like my first post above, then team A is better. Other additional info might say the opposite. This little bit doesn’t say either even though people assume it does.
But the main thing is, let’s get off of the arbitrary idea of who is “better”. It’s not what real sports are about (it’s what art is about). Let’s move further toward a system of concrete, objective “just win”.