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In the tutorial, the speaker emphasizes the importance of building relationships in sales, as highlighted by author Jeffrey Gitomer, who states that great salespeople provide value and help customers succeed. With the rise of generations Y and Z in the business world, trust and a solid foundation for relationships are crucial. A service proposal is defined as a key document used to sell goods and services to potential clients, addressing common pain points and outlining how your solutions can alleviate them. It serves as a clear framework for the B2B sales process, ensuring that both seller and buyer have aligned expectations and goals.