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Qwerty, Invisible +1
Very good and comprehensive answers.
In my opinion, Tactics is a very useful skill, and for Warrior heroes, it's definitely a must-have.
Someone said, "What's the point, I'll still go second."
The point is that on Expert Tactics, for example, Barbarians will go second, BUT... if there were no Tactics, the opponent would wait and essentially have 2 attacks, while with Expert Tactics, the Barbarian forces the opponent to attack immediately.
In general, there are many advantages.
In my opinion, Tactics belongs to the group of skills that come after the essential ones (Earth Magic, Logistics, Wisdom), and it would be foolish to give it up, unless the choice is between Earth Magic and Tactics.