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In this tutorial, the presenter demonstrates how to create a unique dropdown list without duplicates using simple formulas, avoiding the need for VBA code or macros. When a selection is made (e.g., selecting number two), that item is removed from the subsequent dropdown list. If the selection is changed (e.g., to number three), the previous selection (number two) reappears, ensuring all choices remain unique. The method involves hidden rows that use specific formulas to manage the dropdown logic. The presenter highlights that the main data validation list can be arranged in any order, whether alphabetical or random, emphasizing flexibility in list presentation.