There is no tie breaker; it's a turn based game. Human player moves first so if you miss out on a wonder by one turn that AI (assuming no GE's were involved) was just one turn ahead of you.
Actually... it seems like wonders are completed at the end of everybody's turn. If two civilizations had one turn left to complete it... whoever had the most production output in the city where the wonder was being constructed receives the wonder.
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