I may not be a mod, but I know that Ritzbits3 uses emulator so I would say it is allowed

If resets became worse, I would agree, but you can copy a save file in the character select screen. At least on the Wii version, which is the fastest, you can create four characters at a time. If one of your characters has the tutorial beaten with an IGT of 0:00:00 and you copy it, the tutorial can be skipped every time with no need to re-battle Shuji. I just wanted to know if that is allowed in any% before I do another run.

The tutorial against Shuji can be skipped if you have already beaten him. This can be done in two ways, the first is by playing the story mode and defeating him after making your character. The other option is to beat him in the tutorial mode on the main menu. You can beat him there before making your character and saving. On the Wii version that I own, you can back out of the main menu and return to the title screen. There your time will be 0:00:00. I believe this should be a viable option for the any% category and the tutorial should be skippable. This is only a two-minute time save.