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The tutorial discusses how to find sales orders due for delivery in SAP. It highlights that a sales order is essentially a customer's request for products, such as a laptop or Apple TV, which needs to be delivered. To locate these sales orders, the transaction code VL10A is used, allowing users to create deliveries by executing this code. The tutorial emphasizes the importance of this process within the Sales and Distribution (SD) module of SAP. Finally, the speaker encourages viewers to stay tuned to the SAP channel, share, and subscribe for more content.