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Thomas Suit explains that the topic of the tutorial is the Statement of Work (SOW) in project management, specifically in the context of PMBOK or PMI. The SOW is a document outlining the terms and objectives of a project or service contract, including scope, deliverables, timelines, and expectations. It serves as a guide for both the customer and the vendor to understand what needs to be done. The SOW defines the scope of work and responsibilities between the two parties.