The guy makes a point. Combat in Sins is largely based on your economic prowess and unit combination. There is little room for actual tactics during a battle and for the player to make any real difference to the outcome.
True, to a point.
You can't have five frigates perform some vaguely cool thing in the middle of battle in an effort to confuse the enemy ( who really won't care ). Unit level tactics are not what the game is about. In battle you're pretty much limited to giving 3 basic fleet orders :
1. Kill anything that moves
2. Everyone kill that one thing
3. Run away
But, you CAN have huge impact by choosing what units to build, deciding what planets to take ( or ignore ), what techs to invest in, if you should attack or defend ( and where ), build static defenses, open a second or third front.. the list goes on. In SINS you're not a squad commander, you're an empire builder. Think Roosevelt in WW2. He didn't direct squads or even battles, he managed the economy, ordered research ( A-bomb ), formed alliances, and gave objectives. We do the same thing in SINS. economy, research, basic diplomacy, objectives.
Case in point, I challange your fleet of twice my size to take my fleet, while in my grav well, under the protection of 3 repair bays and some other static defense. Thats tactics. Thats making a difference in outcome.