The digital download comes with the manual. Check the directory where you installed Sins - I believe manual.pdf is the file name.
...but it doesn't go into detail on AI strategy. Basically, the AI ships attack player ship types that it does the most damage to (e.g. bombers will go after heavy targets, fighters will target enemy bombers), and the AI doesn't use as much focus fire as a human generally does.
Generally, you need micro to beat larger fleets. Taking command of your capital ships and using their powers wisely is absolutely essential.
-- Retro