Really needed should be tie-breaking only if there are accompanying data, and a kind of sort is intended.
Basically you need to disambiguate the rank by one or more additional criteria.
For sorting based on the resulting ranks, you may omit additional data, and choose whether you want to get the sort “stable” or “antistable”. Done in a spreadsheet the disambiguation can then use (mostly) the row number as the second criterion.
To include this disambiguation with the original ranking isn’t always simple (and sometimes not clearly applicable).
Therefore you may better use a helper column: First the ranking accepting ties, then the disambiguated ranks.
This is demonstrated in the example:
disambiguatedRanking.ods (105.0 KB)