If both sides are simultaneously destroyed in the same combat round, the rulebook does not specify a tiebreaker or priority for which side is considered the winner for the purposes of removing Havens or awarding VP.

Analysis

• The Combat Sequence (page 36) states that Clash rounds are repeated "until one side is destroyed." After all destroyed Units have been placed in the Graveyards, "if there are only enemy Units on the hex, they remove any Haven and Defenses... immediately."
• It also states: "A player’s Hero is never destroyed, but can not prevent the removal of Havens after all Units were lost in combat."
• For VP, "Players score VP for any destroyed Skeletons or Garisons immediately," and "Check the bottom of the Hordes and Legion cards – they usually give you VP if you destroy them, and sometimes have additional effects. Once destroyed, Legions and Hordes are removed from the game."
• There is no explicit rule for what happens if both sides are destroyed at the same time.

Conclusion

I don't know based on the rulebook. The provided context does not specify what happens if both sides are destroyed simultaneously in a combat round. It is unclear which side, if any, is considered the winner for the purposes of removing Havens or awarding VP. The rulebook would need to clarify tiebreaker procedures or simultaneous destruction outcomes to answer this question definitively.

Source: page 36 (Combat Sequence)

Source: Core Rulebook (pp. 21, 30, 31, 32, 36)