Aren't Romney and Santorum going to receive the same number of delegates anyways since they are tied in the results? I would consider both of them to be the winners then.
The winner gets a certain number of delegates then it is split.
The delegates aren't chosen until a convention months from now. There's no mandate that the final delegate selection has anything to do with the caucus results.
I'll be making a completely unscientific prediction as to the delegate outcome later in the night, but it won't account for candidates dropping out in the meantime / tactical voting / whatever wrangling happens at the county and state conventions.