Didn't mean to turn this into a physics discussion.
This information is mainly aimed at fans and coaches who don't know any better. Anyone who has attended a baseball game has heard someone from the stands or dugout shout, "Tie goes to the runner!" and bystanders may mistake this as an actual rule. I'll admit that sometimes a play appears to be a tie to me, but as umpires we have to make a decision on whether the ball or the runner got their first, period. Under no circumstances would I tell someone that I saw a tie.
Incidently, my personal rule on these close plays is, When in doubt, call the runner out!"