The top 144 teams move on to round 3. Through 27 games (1/6th thru the season), the 144th ranked team has a 12-15 record. But, there are 25 teams tied at 12-15 and they are ranked 132 thru 156. So it's safe to say that the cutoff for round 3 will fall somewhere between 73 and 77 wins. If I had to guess, I'd guess 75 wins + tie-breaker.