Tactical is calculated by tonnage sunk (not counting ships that burn down, for some crackhead reason known only to TeamNF).
Ships that retreat don't count.
The team that sinks the most tonnage wins. A team with fewer or smaller ships can sink more tonnage of the other team and win even though they are all sunk.
Note that all of the above is speculation based on observation, as there's no official guide that actually explains it, only obst's posts on www.trainworld.us, the vital site that you'll find no link to here.
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