You start with head to head. That's easy and the .lat obvious way to compare two

From there you go to record against common opponents. Makes sense; if the two didn't play one another, then you look at who they both played.

From there, if the overall record is the same against common opponents, you look at which team lost to which common opponents. This one arguably doesn't make as much sense. Losing to the better team is considered worse than beating the better team and losing to the worse team. I'm fine with it, but it's not obviously correct

But conference opponent record as the next tiebreak is VERY obviously correct. You have two team with the same record. They didn't play one another and all the teams they did play, they had the same results. So the next step is going and seeing who had the more difficult schedule in the games that were different