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In this tutorial, the presenter addresses the common issue of receiving edited Excel spreadsheets and the difficulty in identifying changes. To compare two versions of a budget spreadsheet, the presenter demonstrates how to use the Enquire function in Excel 2016. If the Enquire tab is not visible, users are instructed to navigate to File > Options > Add-ins, select COM Add-ins, and ensure that Enquire is enabled. Once activated, the user can click on the Enquire tab to start the comparison process. Both the original budget and the edited budget files should be open to effectively swap and identify differences.