Its due to both cars crossing the line in the "same frame" of the game, but even if that weren't the case thousandths are not measured (at least not displayed) at the moment. I have had 4 ties (0.00) in LFS so far, and only 1 of them I can't pick out the true winner, pixel perfect tie... Just think there is only so fast the game loop can update and check if people have crossed the line, and if they both cross the line during the same frame, then its a tie by time...