"If both players destroy an identical number of squad points, each player receives a Margin of Victory of 100 points."
Does anyone have any background on why this got added? How often is it going to matter? It's quite a corner case for players to lose the same number of points but not get 100 MoVs.
If both players have the same TPL (Total Points Lost -- my term) and neither lost all their ships, they'll both get an MoV of 100 naturally.
If both players have the same TPL and both lost all their ships, they're both considered to have lost 100 points and would still both get MoVs of 100 under existing rules. (They would have even without the "wiped = 100 TPL" rule, BTW.)
That leaves only two cases I can think of where this new exception matters.
Case One is both players losing the same total point value, yet only one of them losing all his ships. Which means one of them was flying, at most, 88 points of ships. So this new rule may have been prompted by the 86-pt Whisper/Echo list I've heard nasty things about.
Case Two is a well-timed concession. Are you about to suffer a major attack on your last ship, or on any ship on the final round due to time? Quick! If you both have the same current TPL, give up. You'll still lose, but you'll save your MoV a minor hit (and hurt your opponent's).
I don't expect the second case to be abused. It's too conditional. Still, all I see about this new exception is wrinkles and corner cases. Why did FFG think it was necessary?