You assume that the tiebreaker is the gold standard, though. A tiebreaker at the end of a season can favour a team with more depth as injuries take less toll, or a second team who can call up a couple of first team players whose seasons are over, not to mention one-offs such as weddings (planned for after the regular season) affecting one team, etc. H2H generally gives two points randomly through the season, and an extra competitive edge to keep the level up throughout the season against the best-matched opponents you'll meet. Less "well, we're two games ahead, we can afford to throw this one as the rest of the season is easy."