It's easy to say: "Secure the oilfields soon to prevent their scorched-earth destruction." Such a strategy would be equally obvious to attacker and defender. Implementation of the strategy would be through tactics, and that is what the defender cannot guess from the huge number of alternatives.
One thing's for sure, Iraqi tank crewmen and airbase personel's life expectancies can be measured in weeks now. The memories of Desert Storm and the Highway of Death has to be haunting them right now. The smartest course of action for an Iraqi noncom to do is shoot their officers an flee away from all equipment and buildings as soon as the shooting starts.