If i may recommend my opinion on what I would make a tutorial like.
"Hello! Welcome to TheoTown, you look new so let me show you the ropes?"
(User select choice)
[Yeah sure!] [No thanks!]
-If player selected Yes-
1. introduction on build menu and map movement and road placement.
2. Zoning and power and water.
3. Unlockables and ranks. (Certain amount of people.)
4. Introduction to Disasters. "Oh no! A building has caught fire! You better put it out! Select the Firetruck logo in

"
-User selects firetruck and extinguish fire-
5. Introduction to settings and IAP
6. Introduction to main game!
"Thank you for doing the Tutorial, this will help you build AMAZING cities, if you don't have the time to earn money, try Sandbox mode and build a metropolis with Unlimited Money! Good luck mayor!"
-Little note afterwards:Go onto our fourm for AMAZING cities, insperation and find new friends! -insert web page here-
This is my take if i were to create a tutorial!
