Operational - hands that do the work (or in x wing, the dice rolls and modifiers that abstract individuals firing, and their skill levels)
Tactical - minds that solve the individual problems (in x wing YOU. You decide to send the interceptors up the flank to try and counter those a wings, or direct your swarm to chip away at the falcon)
Strategic - the big picture (not in x wing currently. Even epic games are at the tactical level).
Ah, yes, there's the confusion. I've seen that sort of lineup in corporate definitions, with operational lower on the totem pole than tactical. Mine comes from military theory - which, one would think that yours would too, given the naval connection. However, it clearly puts operational between tactical and strategic.
I'm guessing that what you call operational is an addition to my lineup, while what is defined as tactical is the same.
What you're calling strategic, military theory divides up between the operational and the strategic, with the operational level being about logistics and the waging of military campaigns, while the strategic level (sometimes divided between the political and the strategic), involves the overarching political goals of the conflict. You're right that X-Wing currently doesn't deal with this, and epic is indeed at the tactical level.