Are they considered to have the same records? One should just apply tie-breaking procedures?
If, at the end of the regular season, two or more clubs in the same division finish with identical won-lost-tied percentages
Not sure what the won-lost-tied percentage means. Above they mention that tie counts as half win, then why would you compute a "percentage" instead of simply ranking teams by their equivalent wins?
Bonus question: has this ever happened?