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In the video tutorial, the speaker emphasizes the importance of relationship-building and trust in sales, particularly in the context of Generations Y and Z entering the business world. Citing author Jeffrey Gitomer, the speaker highlights that effective salespeople provide value to help customers succeed. The tutorial introduces the concept of a service proposal as a key document in this process. A service proposal serves to sell goods and services, addressing common pain points and demonstrating how the seller's solutions can alleviate them. It acts as a formal record of the B2B sales process, ensuring both parties understand expectations and goals, ultimately fostering trust and collaboration.