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I'll share my opinion, as we're discussing one of my favorite skills, and it seems to be severely underrated here. Much of this has already been mentioned above, so sorry for the repetition; I just want to express it in my own words.
In my personal opinion, in online games against players on random maps, tactics rank fifth in priority (after logistics, attack, defense, and territory control, although you always need to assess the situation).
I recently spoke with an offline player, and when he told me that he never considered tactics a useful skill, I was initially surprised. But, as it turned out (I didn't know, as I don't play offline), this skill is practically not valued in offline games, but in online games, in most cases, tactics became the reason for victory when used skillfully.
So, here are the advantages of this, in my opinion, invaluable skill:
1. Breaking through ranged defenders.
In the early game, when you need to break through ranged monsters, it can be very difficult to do so without significant losses (in some cases, it's simply dangerous). By the time you reach the ranged units, they can inflict heavy damage in just a couple of rounds, and if anything remains, the losses can be substantial. Even later on, when you need to break through, say, 100+ liches, there will be losses in any case, even if they are small, but when playing against a human, every goblin counts.
2. Early capture of high-level dwellings.
With tactics, dwellings of horses, angels, dragons, and other evil and powerful monsters can be captured in the first week. It's hard to overestimate the value of capturing a red dragon dwelling, for example, and then building a portal, so that by the first day of the second week, you already have 4 dragons, and then you can simply go and kill your opponent with them.
3. Protecting ranged units from fast monsters, such as dragonflies, dragons, pegasi, and others, and also helps protect ranged units from neutral creatures that have low morale in the first round. In this case (if your main attacking stack consists of ranged units), defeat is guaranteed.
4. Expert tactics when defending your Castle allows you to avoid the "block the gate" tactic. If the attacking player has the first turn at your Castle, good combat magic, and a lot of ranged units with golden bows, they can simply shoot you down with magic or ranged attacks while you are stuck in the Castle, unable to do anything.
5. With tactics, you can forget about the problem of splitting your hero's army to get to a tavern. This is very helpful if you need to do it urgently in one turn, and there are only pegasi, dragons, and other morale-based creatures nearby. Sometimes this can even cost you the game. If there is no chain of Castles to your Castle, you have the first turn, and you have enough money, you can attack any opponent's hero, buy out their entire army, and buy them in the desired Castle. This happens very rarely, but sometimes it becomes key in a game, for example, catching an opponent in the middle of a rush or managing to join forces before the final battle.
6. When playing a mage, you also need to take the tactics skill to neutralize the opponent's tactics. If the warrior's troops reach the mage's troops in the first round, it's death for the latter.
7. And finally, the last and most important thing is the final battle.
Having expert tactics, the first turn, mass slow, and in addition, a good warrior (and even better, Crag Hack:)), with more or less equal troops, the opponent will have almost no chance. In a recent game, when I was playing as Crag, who had all of this, plus an attack of 35 :eek:. The opponent's troops were almost completely killed in the first round. By the time it was my opponent's turn, there was no one left for him to fight with.
All of this has basically already been written above; I just elaborated a bit, but even if you kill me, I don't understand – is this not enough to prove that tactics is far from being the least important in priorities? And I especially don't understand why it's worse than resources?!