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In the tutorial, the speaker references author Jeffrey Gitomer's perspective that great salespeople are relationship builders who offer value and help customers succeed. As younger generations enter the business realm, trust and solid foundations for relationships are increasingly essential. A service proposal is highlighted as a critical tool for establishing this trust. It is defined as a document used to sell goods and services to businesses or prospective clients, emphasizing common pain points and how solutions address them. The service proposal serves as an effective means of aligning expectations and goals between the seller and buyer, facilitating the B2B sales process.