I'm just going to throw my $0.02 in on what is probably a dead issue.
A winning record is a record with more wins than losses (in regulation or overtime).
42-40-0 = Winning Record
40-0-42 = Losing Record
Regardless of whether or not a loss is in regulation, it is a loss. If you have more losses, no matter how they come about, than wins, you have a losing record. If you have more wins than losses, you have a winning record.
Now, a win percentage is the percentage of games that a team was won. If a team went 30-22-30, that would be a win percentage of 36.6%. They won thirty of their 82 games.
Points percentage, on the other hand, is the amount of points a team got out of how many they could have got. In the same 30-22-30 scenario, the team would have a 54.9% points percentage.
Let me point out a few things that I've read..
Not true. As I pointed out, that is a record that would be over .500 in the points percentage category, but it is not a winning record. They won 37 games, and lost 45 games. That is not a winning record.
Could be a typo on your part, but in 82 games, there are 82 losers and 82 winners.
No. Winning percentage, as stated above, is the amount of games a team won. The win percentage would be .333.
Points percentage would be .500.
Let me know if this isn't clear, I'll do my best to elaborate further