I don't believe you'll find any tutorials. There are literally no other games like Baba is You as far as I know.
I can imagine how you might get started though.
For example, "Something" "Is You" would toggle enabled tile movement default controls on "Something".
"Is Wall" would be a toggle the solid behavior.
And "Death" could be a condition to check when overlapping something that has "Is You" enabled.
Naturally this will get more complicated with more conditions and combinations to check, but Baba is You is not a simple game.
You'll want to start out with a grid, tile objects, and "Word" objects associated to these tile objects. The state and neighbors of the word tiles, which you can check with the overlapping at offset condition, will determine the behaviors of your normal tile objects.