It's proportional representation and math.
This is close but (even when rounded out) NOT a tie! Why would all three take away the same number of delegates?
so the cruz win is what one more, maybe two more delegates than Trump?
The count won’t be official for a couple of days. Someone’s guessing.
If you’re really interested, it’s towards the end of this:
https://www.iowagop.org/wp-content/uploads/2015/07/RPI-Bylaws-Updated-2015.pdf