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The tutorial addresses how to extract lists or subsets of data from a master sheet into separate sheets for various divisions, salespeople, or products, ensuring that updates to the master sheet automatically reflect in the other sheets. It previously recommended pivot tables over complicated array formulas, but now introduces a lesser-known pivot table tool to automatically extract source data into separate sheets. The tutorial will also cover the use of the filter function for users of Microsoft 365 or Excel 2021. The example involves formatting 35 rows of order data by salesperson into a table using the keyboard shortcut Ctrl T, highlighting the advantages of this formatting method.