(best) placed common Conference opponent"

instead of the Big 12s

"Record of the three (or more) tied teams against the next highest placed common opponent in the standings"

The BIGs is ambiguous like the Big12s with the next included

"The records of the three (or more) tied teams will be compared based on winning percentage against the next highest placed common opponent in the standings in order of finish:"

ACCs is not ambiguous like the SECs

"Win-percentage versus common opponents based upon their order of finish (overall conference win-percentage, with ties broken) and proceeding through other common opponents based upon their order of finish"