On easy you start with 2 skill points, on action you get 1, for tactical / hardcore you get 0. Edited slightly from the readme file (tactical mode was called strategic);
GAME MODE
- When  you start a new game, you will be asked what game mode you would prefer:
  
  * Very easy: a straight-forward, fast-paced action RPG that doesn't bother you with combat too much.
  * Action: a straight-forward, fast-paced action RPG that is still challenging.
  * Tactical: an RPG with the emphasis on calculated, strategic combat.
  * Hardcore: an RPG that offers impossible combat settings.
  
  These modes do not change the story, they only affect the difficulty setting of combat.
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