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In the tutorial, Jeffrey Gitomer emphasizes that great salespeople are relationship builders who provide value, particularly as younger generations enter the business world. Trust is essential in professional sales, and a service proposal presentation is an effective way to establish this trust. A service proposal is a document used to persuade potential clients by addressing their common pain points and illustrating how the proposed solution alleviates these issues. It serves as a clear outline of the B2B sales process, ensuring that both the seller and buyer understand their expectations and goals throughout the transaction.