The second tiebreaker is conference record. For now, the Spurs hold that tiebreaker, but I suspect that the NBA.com software looks to conference wins to determine where to place teams and Dallas has, for the moment, won more games against the West than the Spurs have (they've also lost more games, which leads me to conclude that Dallas has 5 games against the East to make up, which may be to their benefit -- though, in late March they have a 4 game trip East that includes a back-to-back at Detroit and Cleveland).
Suffice to say that the Spurs hold the tiebreaker for now.

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