What is the first tie breaker in any sport or league you have ever played in?Ohio State has wins over Michigan, Oklahoma, Wisconsin, Nebraska.
Penn State has wins over Ohio State, Temple, Minnesota.
If Penn State beats Wisconsin. The difference between the two teams is Ohio State won at Oklahoma and Penn State beat Temple at home.
Penn State would have the same amount of wins, a conference title and head to head over Ohio State if that doesn't get them ahead of Ohio State the committee's protocol is pointless.