Clemson essentially needs Miami to lose one of its last two conference games or for SMU to lose two of its last three conference games.
In SMU’s case, the Mustangs could lose to Boston College or Cal and still make the ACC title game over Clemson because they would be 5-0 among common opponents with Clemson, while the Tigers would be 4-1 because of their Louisville loss.
And if SMU lost to Virginia (a common opponent), Clemson and SMU would both be 4-1 in “pod” play. But the Mustangs, a first-year expansion team formerly of the AAC, would likely still have the edge because of their win over Louisville.
ACC tiebreaker policy dictates that if two teams have the same winning percentage against common opponents, the next step to possibly break the tie is ranking those common opponents by order of finish in the ACC and going one by one from best to worst. This rewards which team won against the better common opponent(s).
Even with a loss among common opponents, SMU’s win over Louisville (currently in the top half of the ACC standings at 4-2) would likely break a tie against the Tigers.
But if the Mustangs lose twice in their last three games, they would drop to 6-2 at best and fall behind a 7-1 Clemson in the conference standings.
If Clemson beats Pittsburgh on Saturday (in the third-to-last week of the regular season), all of these potential outcomes could extend to the final week of the regular season, when Miami and SMU both play their final conference games.