Same idea, they are grouped by record, then sorted by tie-breakers and opinion. The tiers go like this:
#1-7 The Winners (zero losses)
#8-17 The One Lossers
#18-25 The best of the two time losers
What do you think? Who is the best team in each tier? We have it as Oregon, Alabama, and Virginia Tech respectively.
Our Ballot after the jump.