Actually, it's a three-way tie. That's why the whole head-to-head thing comes into consideration. Because it's what's referred to colloquially as a "tie breaker". 😉
If we are going to get cute like that, the W-L records may be the same, but once you apply the tie breaker, there is no longer a tie. See? It's 1st, 2nd, and 3rd. No tie.