Perhaps I wasn't clear. The Spurs and Thunder play an equal number of games against the West (52) and East (30). Being 23-4 vs the East, the worst the Spurs can finish is 23-7. The best the Thunder can do vs the East is also 23-7 because they're 17-7 now.
So if the Spurs win any of their three remaining games against the East (vs MIA, vs ORL, vs ATL), which is quite likely, or if the Thunder lose any one of their remaining games against the East (@ORL, vs WAS, @MIL, @IND, vs NY, vs MIL), which is also decently likely, then the Spurs will have to finish with a better record vs the East.
This means that if the Spurs and Thunder finish the season tied, and the Thunder win the final matchup with the Spurs to even the season series at 2-2 (likely imo), then the Thunder will have a better record vs the West and thus win the tiebreaker. The division win-loss percentage tiebreaker is only for teams in the same division. It's a shame, too, because the Spurs are crushing the Southwest division this season.
What this boils down to is that you can't really pay attention to the conference record tiebreaker right now because in order for it to matter, the Spurs have to go 0-3 and the Thunder 6-0 in remaining games against the East.