I agree that record should be secondary to head-to-head competition, and probably even to common opponent, but I think we also need to institute a little common sense.
At the Regional seeding meeting, Kid A is 24-2, Kid B is 18-14. In our first scenerio, Kid A was beating Kid B 14-1 in the third period when Kid B slipped a throw, caught Kid A in a bad position and pinned him. Is Kid B really better? Well, no, but we HAVE to take that one match that way.
In our second scenerio, Kid A and Kid B have not met, but Kid A did have the same thing happen to him against Kid C. Kid C (who by the way has a losing record) lost a close match along the way that season to Kid B, whose coach now runs into the seeding meeting screaming "Common Opponent, Common Opponent!!!" Please.
No, records should not be what you start with when it comes to seeding, but when it comes to head-to-head and common opponent, let's use a little logic and common sense.