FYI - GamesRadar.com hands on preview

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To me the important question is how much of an advantage you get from tacking.

If you take two identical vessels sailing from point A to point B which is directly upwind, the ship tacking needs to get to point B well ahead of the one going straight upwind.

The ship sailing straight into the wind needs significant maneuvrability restriction too.

AI tacking is a good thing, don't like the idea of a stupid AI sailing straight upwind at me all the time. I probably won't mind it occasionally though.