I think the tutorial is just too basic, no instruction on armor versus armor battle nor air land battle/ air to air battle etcs. The displayed evacuated damage number is not that accurate. But I will just ask about one thing about game mechanic for now, does attacking armored units from side or rear do more damage? It seemed to be true by my experience but I can't just confirm it.

Another point is about the price of units, I'm playing the Soviet campaign, the early Soviet models are pretty cost-effective, but the late models are more expensive but worse in performance than German units, could you balance the unit price a bit?

The units that you see are usually battalion size, sides/rear isn't the side/rear of a tank. But the mechanic accounts for multiple units around a unit and multiple attacks on a unit. I noticed the prices of Soviet vs German tanks, I'm not sure why the equipment author (AdlerKorps) chooses those prices, need to investigate.

P.S. The tutorial is intended to be transformed in a easy to play campaign.