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In this tutorial from Salesforce support, the focus is on understanding related lists. The speaker explains that while typical account records consist of fields like employee count and address, there are many instances where multiple data points need to be tracked. These can include quotes, orders, opportunities, products purchased, or support tickets. The tutorial highlights the asset object as an example, showcasing how individual records contain numerous fields. The aim is to help users recognize the importance of tracking multiple related data points associated with a single account record for better data management.