In part two of a three-part blog series, the tutorial focuses on building a full-stack JavaScript application using the OpenAI Whisper API for audio transcription. The guide covers the implementation of file uploads, secure API calls, and live transcription via Node.js and Express, highlighting the benefits of the Whisper API, such as cloud-based infrastructure, automatic updates, and real-time audio support, with a pricing model of $0.006 per minute of audio. It also discusses potential trade-offs like data governance challenges, vendor lock-in risks, and technical constraints. The tutorial offers a comprehensive walkthrough of setting up the development environment, coding the backend server, and creating a user-friendly frontend interface using Flowbite and Tailwind CSS, while emphasizing the importance of securely storing API keys. Additionally, it introduces browser-based audio recording using the MediaRecorder API, allowing users to capture and transcribe audio directly through the application.