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It matters as a tie breaker for seeding. Not for a NC. As it’s actually decided on the court.If head to head doesn't matter that much, then I assume there's been contested Nat. Champions when the eventual winner of the playoffs had a worse record than someone else or other reason?
(not a BB fan, and yes a sarcastic question.)
Head to head doesn't matter unless WE say it does, i.e. in March.