Lets say I've got a game with four heroes.
Legacy and Scholar are both at 30.
Wraith and Ra are both at 10.
Are Legacy and Scholar tied for second highest, or would Wratih and Ra be tied for second highest? I have a friend argue that 10 is the second highest in this situation, but I would say that Legacy and Scholar would both be 'second highest' as well as highest'.
Legacy and Scholar would be tied for second highest. Like most things, if two people are tied for first place, they both would be written as being in first, while the third place person would still be written as being in third. So the first place people are pretty much first and second.
On an additional note, a player can simultaneously fall into multiple categories for the same card, as long as the correct number of targets are being hit.
For instance, if you are all the same HP, and the bird that hits everyone except the highest, that doesn't mean you can just say "we're all the highest" and it doesn't hit any of you. It hits all but one of you. Your choice.
On the other hand, with things like Smoke bombs, you can all be the highest AND the lowest simultaneously, so when everyone is hit for damage you can redirect it in such a way that everyone takes -1 damage.