Since unlocks for newbies are a pain (in case they are implemented) and for smurfs will be devastating i suggested the tutorial newbie start where you learn all about every unit in the game and every building.
Currently just give 1 factory unlocked like cloakies and block the curent things: energy transmision pylon, singularity reactor, behemoth, nuke, annihilator, doomsday, newton( smurfs will use it to throw roaches and stuff), and many stuff that i dont mention here yet.
To unlock these things you wont need xp. Xp will be used only to unlock commanders and commander's modules.
So to unlock factories for example you need to complete all singleplayer guides for cloacky factory (glave guide, rocko guide, warrior guide, zeus guide, thick guide and so on).
After you made all these singleplayer unit guides for cloacky boot factory you gain a new factory choice coin where you can select your next factory.
After you selected your next factory in order for you to use its units you need to use the newbie guide units for the chosen factory( example is gunship fac in case he choses it where you learn how to counter glaves with blastwings, how to stop big units with gnats, how to raid with banshess, how to kill commanders and other stuff with bd and many more).
So for each unit in factory there will be a singleplayer mission guide and if you complete it the unit will be unlocked.
So before you reach gunship factory and to gain the ability to make krow you need to pass the tests of the cloacky boot factory and all the missions for each unit it has. From these smurfs will be displeased and newbies will enjoy learning the game.
After you chosed the gunship and made all the unit missions you gain all the units and a new factory coin available. And when you unlock the third fac choice you will have the same tutorial units like you had in the previous factories.
We need to remember to add tutorials to defences to.
Example: totorial for anti swarm turret (stardust).
1. commander is ploped you cant built nothing except the stardust
2. an eta is shown nearby where it explains that incomming raiders will attack
3. it explains to you to make the stardust where you want but protect the commander by sitting near it.
4. raiders die and commander survies, if not mission failed.
after you made the stardust tutorial you need to make the stinger toturial if you want it unlocked.
Stinger toturial:
1.Commander plops
2.Message is shown where it explains that skyrmishers will attack your area and you need to built the medium range defence turret with medium dmg.
3.Eta is shown until attack
4. Attack commences
5. Stinger survives, commander survies and the enemy rogues, rockos are dead
DDm tutorial.
1. You are explained that incomming zounds of raiders and heavy units will attack.
2. You are asked to make 2 fusions and a ddm and connect the grid with energy transmision pylons.
3. ETA is shown until attack starts
4. The attack starts
5. ddm survives, commander survives, enemy 100 glaves, 2 goliaths died
6. you gain the ability to built ddm after you finished the mission.
So in this way we need to make tutorials for each unit, factory, and construction. I suggest a standard simple map where the player wont get to confused. So we need a standard simple 1 vs 1 map, i propose icy run but this depends on you guys.