No.
We both play the following 7 teams:
FSU
L’ville
Pitt
GT
Clemson
UNC
Wake
Let’s say both of us end up with 2 losses—one to Clemson and one to another team. But we lose to UNC and they lose to Wake.
So we’d both have the same record/winning percentage against those 7 teams (tiebreaker #3)...