Incase 2 players are tied on for the same position then the following method applies.

Lets assume we have 2 players tied for the second position. Which essentially means that they have the postions for 2 & 3rd essentially. We will add the points for 2nd and 3rd position and divide by 2. the resulting number of points will be added to the MVP table for both the players.
This is also true even if the players are ranked differently in the leaderboard based on the back count formula. If the scores are same the points will be same.