The text discusses the challenges faced by data analysts when attempting to solve seemingly simple business questions using SQL, such as calculating revenue growth or identifying top orders, and highlights the effectiveness of SQL window functions as a solution. These functions, which include "lag," "row_number," and others, enable more readable, efficient, and easily debuggable queries by allowing complex data manipulations like calculating running totals, handling duplicates, and determining top N rows within partitions. The tutorial emphasizes learning through examples, illustrating how window functions can simplify tasks that would otherwise require cumbersome workarounds or external tools, and suggests their potential for advanced data analysis to generate meaningful business insights.