Unfortunately we have a clear bug in the scheduling for the playoffs in the NCAA. The Nebraska Huskers were deprived of their first round bye. Instead of them the West Virginia Mountaineers get it.

But Huskers and Mountaineers both won their divisions with a 14-2 record and both are 10-2 in conference. They didn't play each other this season. So the next tiebreaker step should be the comparison in matches vs. common opponents. And in this step the Huskers are better because they have a record of 4-1 and the Mountaineers only have 3-2.

The common games in detail:

Huskers
Sep 6 @ UCLA Bruins (14-16)
Sep 13 OKLAHOMA SOONERS (29-20)
Sep 27 @ Minnesota Golden Gophers (28-3)
Nov 15 CALIFORNIA GOLDEN BEARS (24-20)
Nov 22 MINNESOTA GOLDEN GOPHERS (48-16)

Mountaineers
Oct 18 MINNESOTA GOLDEN GOPHERS (27-0)
Nov 1 UCLA BRUINS (25-3)
Nov 8 @ California Golden Bears (9-27)
Nov 22 @ Oklahoma Sooners (11-13)
Dec 13 OKLAHOMA SOONERS (20-17)


Link: https://ncaa.myfootballnow.com/

NFL tiebreakers = https://operations.nfl.com/the-rules/nfl-tiebreaking-procedures/