Backoff: That only happens when the top two players both lose to the same lower rated player, which is not the case here. He lost to me and I lost to someone else.

I think S-Bs should be eliminated and players who tie for section wins with identical win/loss records should both move on. Since we're not doing tournaments with set brackets when it starts, like professional tennis tournaments or the NCAA basketball tourneys, an extra player (or players) advancing won't affect things much, but will make tourneys more enjoyable and fair (IMO).