Values
Who moves last
The player who cannot move loses. That single convention generates the whole theory — and it produces four outcomes rather than three, because a position can be confused with zero rather than greater, smaller or equal to it.
The simplicity rule
When both players' options are numbers, the position is worth the simplest number strictly between them. Not the midpoint, not the average, and the difference between "simplest" and "middle" is the entire content of the rule.
Canonical form
Two positions are worth the same when neither player can tell them apart inside any larger game. Deciding that could be an infinite search. Instead there is a normal form — delete what nobody would play, bypass what backfires — and equality becomes a comparison of two small trees.
Infinitesimals
Some positions are positive — Left wins them whoever moves first — and smaller than every positive number, including a millionth and a millionth of that. They are the values that decide close games, and the smallest of them is a single move's worth of nothing.