Hi plusvalue_in1,
It might be better to say that the tutorial will be for "low experience" users. Perhaps users with a feedback score of 20 or less. The tutorial goes very in depth and is tailored for users who are not very familiar with eBay.
For users that are more experienced, they still receive a warning before the negative feedback can be left. For them, we have combined all of the key points of the tutorial into a single screen that is shown after they attempt to leave feedback.
So in short, everyone receives a tutorial of some type, experienced users just have a condensed version of it.
Thank You,
Amjad