if both you and opponent have last lp and both units are killed by let say both have
Resource(LP3) as the last SS. the one that activate the SS first will lose.
but let says you have eg Killing Machine / LeBeau as your last unit and kill by SS,it will activate close skill. this mens it will do dmg to the already death enemy(since he is kill by your SS as well). then the system will treat your opponent die first before you die first. after that his SS will activate but there is no effect for his ss since both are die and 0/0. you win