Not as bad as many may think once you get past the poorly done "tutorial".
Between the on disk manual (only) and about the worst tutorial I have ever seen in a game, this game will most likely turn off most new comers to the X-Com style of game play. THE GOOD:
This is as close to X-Com as we have gotten from a clone (aside from a mod). The graphics are nice, gameplay seems mostly solid. I am liking it a lot.
If you have been waiting for the next X-Com, this is as close as it gets. Those that have played X-Com and know the style will pick up the gameplay much easier. Those that haven't will have a fair amount of frustration. If you can stick it out and get past the beginning and start to understand the game, you are going to begin to enjoy it. When you start playing, you should maybe commit 1-2 hours to learning it, then do a restart. This game is well worth the time it will take to actually understand the gameplay. I am liking it a lot!