How to address contradictory comments from two reviewers?

While the other question noted by GoodDeeds may answer your question, let me note that the paper remains yours. The editor has probably seen the reviewers and is aware (or should be) of the contradiction.

I think the two reviewers had different needs. One had the knowledge so didn't need the tutorial and the other wanted to be informed generally. Think about that and about the balance, but the paper is yours. Think about whether there are really two papers here, though a tutorial alone might not be enough for publication.

The proper way (IMO) to respond to reviewers is to edit the paper taking their views into account, but not necessarily taking every bit of advice, which is impossible here in any case. And your suggestion about a response to the second reviewer is more appropriately sent to the editor.

Since it is the editor who will make the decision here, ask them for advice about the tutorial material and how including/excluding it from the paper would affect the decision to publish. Let the editor argue with the reviewers if necessary.