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Listening to some people here...(tactics is a useless skill), but it's very useful in Heroes: scholar, scouting, first aid, ballista, ballistics, and other minor skills that they often use when it's not needed.
Whoever thinks Tactics is a useless skill doesn't understand Heroes!
Firstly, it's a combat skill, directly useful in battle, and that's all there is to it!
Pros:
1. Troop deployment before battle (move weak units closer, position them correctly against strong units).
2. Helps well during a castle siege.
3. For a weak hero, it allows them to hide even before the battle (grab an artifact and disappear):D
I think even this is enough to include this skill in the top 8 most necessary skills.