Tiebreaker:
(-) Tie breaker not needed (better overall winning percentage)
(1) W-L Percentage, other conference
(2) Random drawing
Source: None.
I'm sure it's this.
Here's some info:
2000-01
PHI @ LAL
Same record.
PHI 16-12 vs other conference (40-14 vs own conference).
LAL 22-8 vs other conference (34-18 vs own conference).
1989-90
CHI @ UTA
Same record.
CHI 20-8 vs other conference (42-12 vs own conference).
UTA 24-6 vs other conference (38-14 vs own conference).
1997-98
POR @ DET
Same record.
POR 18-8 vs other conference (41-15 vs own conference).
DET 19-9 vs other conference (40-14 vs own conference).
Own conference record has nothing to do with HCA in the Finals.