In reality, it doesn't even matter any more regarding Pitt losing to Bills vs. Bengals. Here are the scenarios where us and Steelers have same record. (barring any ties)
1) 10-6 We beat Steelers, lose 1 other game. Pitt wins @ Bills, @ Bengals, and v. Browns. We win Head to Head
2) 10-6 We beat Pats, Eagles, Bengals, lose to Pitt. Pitt loses any game left (Bills, Bengals, or Browns)--If Pitt loses to Bengals, we win via division record. If Pitt loses to Bills, divsion record is tied and we win via common games tiebreak.
3) 9-7. Beat Steelers, lose 2 of 3 to Pats, Eagles, Bengals. Steelers lose another game. We win head to head.
4) 9-7. Lose to Steelers and Bengals, beat Pats and Eagles (4-2 divsion record) Pitt loses 2 games (Bills, Bengals, Browns--1 of which has to be a division loss, therefore they would be 4-2 in division) and we win Common Games tiebreak
5) 8-8 Lose to Steelers, Bengals, and Eagles or Pats. Steelers lose to Bills, Bengals, and Browns. Balt 4-2 in division, Pitt 3-3 in divsion. Note: We also need one more loss by the Bengals in this extremely unlikely scenario.