Also, what should we do in regards to the tie for this round? Do we do a tie breaker round? If so should it be the same subject or a different subject?

Split the post pay-out, and split the XP between both of them. Give each one a bonus vote in round 21, hope they don't tie in that round. So round 21 both bengy and plushzilla get an automatic vote, even if they did not enter the round, (of course round 21 would have to be a regular round, if it is not then pick next regular round).