Electricity takes the path of least resistance, if more than one path is available the flow will divide proportionally according to relative resistance.
So, depending on the internal resistance of the tree and the person touching it, the result could be anything from just a nasty shock (even a very little percentage is a lot with that energy) to the person taking most of the strike and getting fried.
Of course, if it's a pretty wet tree (lots of sap, not wet from rain), the heat from the lightning can cause it to explode. That's what happened to trees that got "split" by a lightning strike, the sap along the path of the lightning was flash boiled and exploded.
Addendum:
On another note, even when take most of the force from the lightning strike, what happens to a person is somewhat unpredictable. High-energy high-voltage electricity can act really weird. Although odds are that a person that gets hit will be mostly cooked, there can be other results. For example, if the conditions are right, the electricity will not run through the body but arc along the surface, leaving the person mostly unharmed (though with burned skin of varying degrees). As far as i'm aware, still no-one really knows what the exact right conditions are, though this only happens at very high voltages. (i.e. lightning yes, power socket no)