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IDEA's key feature is data protection upon import, making it unable to be altered. Instead, new fields can be added for data validation. The tutorial demonstrates using IDEA to create a 10% increased credit limit and ensuring no customer exceeds it. The process involves creating a new field named NEWLIMIT, setting it as a Virtual Numeric type with two decimal places, and entering the equation for the new credit limit. This field can then be used to compare with current balances in the Customer Balances database.