Any system that allows team A to advance over Team B, when both have the same record yet Team B beat team A, is screwed up. Then again, it’s soccer.
The rationale for that is, they want to encourage as much goal scoring as possible, which is why they relegate head-to-head to the third tiebreaker.
Interesting that the Premier League has Goal Differential as their first tiebreaker, but the Spanish La Liga does use Head-to-Head as their first tiebreaker.