Teaser 3004: Going up

From The Sunday Times, 19th April 2020 [link]

In our football league, the teams all play each other once, with three points for a win and one for a draw. At the end of the season, the two teams with most points are promoted, goal difference being used to separate teams with the same number of points.

Last season’s climax was exciting. With just two games left for each team, there were several teams tied at the top of the league with the same number of points. One of them, but only one, could be certain of promotion if they won their two games. If there had been any more teams on the same number of points, then none could have guaranteed promotion with two wins.

How many teams were tied at the top of the league, and how many of the remaining matches involved any of those teams?

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