into play to determine 2nd place once you sort out who is 1st. In a 3-way tie scenario.
Same thing applies if it’s a 4-way tie. Once you sort out 1st place, you then apply the 3-way tiebreaker to determine 2nd place. If it’s BYU tied with Colorado and Iow State, the best common opponent among those 3 schools is Kansas State. So you never get down to the SOS tiebreaker.