The video demonstrates motion-controlled gameplay presented from an overhead perspective. Players use gesture controls to target enemies as they guide a four-person team through destroyed urban environments, making use of environmental cover throughout.
Given that Kinect 1.0's gesture recognition and response was sporadic even under the best conditions, an action-focused RTS seems like a poor fit for the peripheral. Apparently Microsoft and developer Epic Games agreed, as Gears of War: Tactics was never officially announced. The game's current development status is unknown.