This is a pretty standard set of naval rules. Less fiddly than some - which is good - but like virtually all other naval rules, it is simply a set of formulae for blowing things up. The player will never be presented with a challenging decision. He will simply maneuver his ship to maximize shooting, and then start rolling dice. At that point a lot of high rolls is 'better' than a lot of low rolls. This is the limitation of every naval set, not just Naval Thunder. The basic limitations are that the player always knows far too much about the enemy than he should. And for that matter, far too much about his own fleet!
To be fair, most naval gamers will be satisfied with this set. There is nothing illogical, and an adequate amount of 'chrome', but then there's nothing specially fun either. Just like all sets, you present your broadsides and start rolling the dice.