Because of the rainout and the tie, the "record" has a few different facets. If we're looking at losses alone, obviously we would need 120 to tie, 121 to break. In order to "break" the record for lowest win percentage, a team would have to lose 122, assuming no ties or rainouts. But that would still mean the Mets would hold the record for fewest wins since they only won 40 that year. So, if we're looking to lose that record, we need a team to lose 123.