as a practical matter, if two horses crossed the line at the same exact instant, both awarded 1st........ it is completely arbitrary to claim the 3rd horse is 3rd, not second. If it was in the tracks financial interest, they could pay bets not involving the two winners in a combined bet as separate wagers, and move other horses up one place.
Chris
"Do I amuse you? Do you find me amusing?.........."
Joe Pesci Goodfellas