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In this tutorial, the presenter discusses a strategy for managing record deletion by employees. Instead of allowing them to permanently delete records, a "soft delete" checkbox is implemented. Employees, specifically in the sales role, are restricted from deleting records outright. Instead, if they check the soft delete checkbox, the record will disappear from their view without being permanently removed. This ensures that records can still be reviewed or restored by an administrator if needed. The approach maintains data integrity while allowing employees to manage their reports effectively.