After head-to-head, the next tie-breaker for HCA in the finals is record vs. your own conference. Right now, the Pistons are 34-13 against the East, and the Lakers are 33-14 against the West, so that could go either way if the Pistons and Lakers met in the finals with the same regular season record (as you said, round, it wouldn't come down to that with Pistons vs. Spurs, because the Pistons swept them this year).