Well from the best of my knowledge, Officer MVP is determined by quantity and time.

Quantity
The more officers you defeat, the higher your chance of being Officer MVP will be.
E.g. If someone defeats two officers, they are considered more worthy of this title than if someone only defeated one.
Time
Time comes in only when two players have defeated the same amount of officers in the one Boss Level. This is only possible when both sides have defeated either one or two officers. The Officer MVP is then based on who reached this same goal first.
E.g. If someone defeats two officers before the other player does, they will receive the title of Officer MVP.

An example of the current Officer MVP decision-making. The Level of the Boss is Level 16 and the Officers are leveled 6, 10, 13 and 16 respectively*:
12:00 pm Player 1 sets his Boss stage on public.
12:03 pm Player 2 defeats Level 16 Officer. -> Player 2 is Officer MVP. (Quantity)
12:04 pm Player 3 defeats Level 6 Officer. -> Player 2 is Officer MVP. (Time)
12:05 pm Player 3 defeats Level 10 Officer. -> Player 3 is Officer MVP. (Quantity)
12:06 pm Player 2 defeats Level 13 Officer. -> Player 3 is Officer MVP. (Time)
*True stats though I have seen Boss Levels with a higher difference between the lowest and highest level.

What can we determine here? You can obtain Officer MVP by attacking the two lowest-leveled Officer regardless of how much effort you put in. If Player 2 and Player 3 had the same units, it is obvious Player 2 put a considerably less effort in defeating Officers and thus was able to defeat the lowest two before Player 3 was able to defeat the top two. This means the current Officer MVP calculations are too basic and thus do not truly represent a player worthy of this title.

My request: Adjust Officer MVP to reflect effort.
If Officer Levels were considered as "points", effort could be reflected as to how many points you are able to obtain. A point per level would be a fair and basic system to go about points.
E.g. You obtain 16 points if you defeat a Level 16 Officer.
Officer MVP should be determined like this:
Points
The higher the level of the Officer you defeat, the more points you obtain. The more points you obtain, the higher your chance of receiving the title of Officer MVP.
[I]E.g. If someone defeats a Level 16 Officer, they will obtain more points than if someone defeated a Level 6 Officer.[I]
Quantity
If more than one players has the same amount of points, Officer MVP is decided by who defeated more Officers.
E.g. If someone defeats a Level 16 Officer and someone else defeats a Level 6 and Level 10 Officer, then the second player receives Officer MVP as they have defeated more Officers than the first.
Time
Time comes in only when two players have obtained the same amount of points and defeated the same amount of Officers. The person who reached the two goals earlier receives Officer MVP.

Please take this slight adjustment into consideration Gree. This system is more fair and just. Thanks for your time and I hope to see this feature implemented in the future.