I don't quite understand the "how" part you are asking in regards to boosting at tick 1... You do it just like every other boost on any tick. Click on the boost bar, buy reds. However, as to the advantages, there are many.
Boosting at tick 1 allows you to gain an advantage right off the bat by allowing for better structure building, which increases your resource income over others. On top of this, if you get worker boosts, you gain additional as well. Then add in the production boosts to further separate yourself from the average non-booster and you got yourself quite the advantage.
You also have the better chance of producing better units too. This means you can expand faster. More conquers and resource OPs also increase your resource income and thus starts you off way ahead of others. But of course, luck plays a BIG part in this. If you end up in a thinly populated area, you may not have competition, but you also don't have as much available to you.
But on the other hand, you may also end up in a densely populated section, but end up facing more competition that is boosting as you are. Therefore, you can't spread your units to expand as much as you are always in danger of being taken out by your fellow booster. You also may simply conquer a pro who isn't serious. These are the worst as they know exactly how to be a pain to you and your expansion.
Overall though, the resource income potential from boosting tick 1 is enormous. If you have limited ability to boost, doing it early is the best option. You don't HAVE to boost at the start to do well, but it no doubt gives you opportunity to really sky rocket above the others if done correctly
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