the AI is very very bad, even at hard mode. Sometimes they will leave an enemy ship with 10% HP and not destroy it the next turn, letting then have an extra attack. They don't have any focus fire, and also I never see then boarding other ships, even if it would be an easy kill (Gallon vs Frigate for example)
But, like already said, it is a pretty clever game and will be really great with some adjustments (imo, better AI and options to make battles faster)!