As the staff at Linden Labs is aware, the opportunity to serve new users best is in the first hour. That first hour could be a deal breaker if some understanding of the rudimentary functions of the program is not achieved.
In the first hour, the tutorial should show these items:
1) Preview all the next 6 steps
2) Acquiring the software and installation
3) Acquiring the plug-in needed for exporting SL sculpt maps.
4) Basic creation of a sphere with a simple modification that allows the user to see the outcome as a uniquely sculpted object in SL
5) Exporting that object as the sculpt map (texture)
6) Importing that bitmap file as a texture
7) Creating a sculptie prim and applying that texture to a sculpted prim

After this one hour, a feeling of having a touchstone base of skills will give the user confidence that they can make sculpties using Wings 3D
The last item specific to this software in it's current infancy is that the tutorial should be monitored for it's relevance and redone periodically as the software takes shape. I am seeing tutorials that indicate some items are on the bottom of the screen and now they are on the top. These small differences are critical and often confusing for the new user in their first hour of use.