The draft order tiebreaker is strength of schedule. This is based on this year's games, not last year's games.
NFL ops website says: "If the teams have the same strength of schedule, their records against common opponents in their division or conference are applied, if applicable. If the divisional or conference tiebreakers are not applicable, ties will be broken by a coin flip." This language is unclear to me due to the use of the words "common opponents". I have seen that if the tied teams were in two different conferences and the SOS was the same, it goes straight to coin flip (at the combine).
Other sites have different language regarding the conference/division tiebreakers.
The SOS based on all games played so far is not of great interest, as it includes irrelevant games for which both teams will have played the same opponent before the year ends. The only relevant games in an SOS comparison between two teams are games they don't have in common, and one can just total up wins in those games rather than calculate the SOS percentage. These total wins are given in parentheses - the team with smaller amount is trending toward picking ahead.
1. SF 0-5 (NYG 24 SF 22)
2. CLE 0-5 (NYG 36 CLE 35)
3. NYG 0-5
4. LAC 1-4 (NYG 21 LAC 24)
5. CHI 1-3 (NYG 31 CHI 32)
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Yeah, exactly