When a max offer is made by two teams to the same player, what is the guidelines in determining which team will receive him?

I believe that he goes to either the team with the highest winning percentage from last year, or the team that he played with the year before (assuming they are one of the teams making a max offer)

no, its a factor of winning %, coaches, ball park and something else.

From the 11/09/09 Dev Chat:

Q: In the 11/3 update, you mention adding tie breakers beyond first contract offered for a FA agent that has been offered the max contract by multiple teams. In the knowledge base and in responses from CS, we have long been told that tie breakers already existed beyond first contract offered. Is this update adding additional tie breakers (and, if so, can you share them) or just fixing logic that hasn't been working as intended? thanks (cmthieme - All*Star - 3:29 PM)

A: There were tiebreakers previously, the last one we used was time the offer was presented, which obviously didn't cut it. We added two additional tie breakers. The first is the relevant IQs of the coaching staff. Position players will always look at the hitting IQ of the hitting coach and the fielding IQ of the fielding coach. Pitchers will always look at the Pitching IQ of the pitching coach and the bullpen coach. The second tiebreak is ballpark. Pitchers will always want to pitch in a pitchers park and position players will always want to play in a hitters park.