This is a good example of 3D elements and motion tracking. I suspect that some motion capture was used for some of the 3D elements ( the bending arms, etc)
How they did effect on the shirt effect.
Help me please with tutorial.
I don't know of a specific tutorial but you should start by going through the User Guide and Mocha AE tutorials. You can find Mocha AE tutorials on the Borris FX site. Here is a pretty good Mocha AE series: Mocha AE tutorials - YouTube
You can access the user guide by typing motion tracking in the Search Help field in the top right corner of AE. Don't use the help menu, use Search Help. I've been using AE for more than 20 years and I probably use search help at least two or three times a month to review the user guide and check for new things.
If you don't have a budget you can do some pretty decent 3D tracking using Blender. Blender (http://blender.org) is an open source incredibly powerful free 3D app. 3D tracking is different than Motion tracking. Here's a blender tutorial that shows you how to track an arm and attach a 3D object.
When you get the object tracked you attach the replacement:
You can't do that kind of thing in After Effect without spending quite a bit of money on 3rd party tools. You can use Blender to create the 3D geometry and match it to the camera move, then do the roto and composite in AE.
When you get the basics down the best workflow is to plan your shot taking care to make sure that you have recorded enough detail to easily do the tracking and masking you'll need to do. Then you track the surfaces and add the composited elements. If you are new to AE I'm guessing that the first composite of your first shot is going to take you about 100 hours of study, fiddling around and experimenting. You might find s tutorial that will get you through faking one of the shots in the sample video in a couple of days, but to understand and know what you are doing is going to take a while.
This shot could probably be recreated with a shape layer, Ball Action, a gradient map, and Mocha AE:
The shot where the actor throws on his backpack
Is probably going to require you to 3D track the geometry of the coat, recreate that geometry, texture map the 3D object, and do some roto work. If I were bidding that shot would probably calculate about 20 hours with an experienced crew. The entire video would require several AE artists and several days.