I think HobieAnarchy has it with his example. The wording is designed to illustrate intent.
"Just Sailing Hard"
If the boat is sailing to the finish and happens to round up on the line and the mast breaks the plane of the finish line ahead of the other boat that arrives there the same second, then they have finished ahead. Through dumb luck or unluck. (And good luck cleaning up that mess and not fouling anyone else though). To me these examples are racing at its best, when it is really THAT close. That's good sailing. I had that happen on a Wed night race on my Melges 24 2 weeks ago and we still don't know who actually won.
If the boat is sailing to the finish and they smoke their tack line a quarter boat len from the finish line to make the kite billow out in front of the boat, ahead of the kite on the other boat that is still in it's normal position.