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The tutorial explains the need to restructure two tables, employees and projects, into two new tables to comply with a third Junction table due to duplicate fields. The Employee ID is duplicated because the same employee can work on different projects, while in the projects table, duplicates can occur as different employees can work on the same project. This is why the assignments table was created to prevent duplicates in the primary key. It is possible to have duplicates in a primary key field if two or more fields are assigned as the primary key.