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If you delete all the files on the test server you can't continue the game - but then you knew that!
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I think that is only if you if you delete them before copying the test data. If you copyed the test data to your gateway you can still complete the first mission and continue the game.
The tutorial is optional though. You can just bypass it
In Uplink 1.3.3 you can't abandon or fail the tutorial mission. Using the tutorial software is optional.