The tutorial provides a comprehensive guide on implementing a soft delete functionality using Strapi.js, integrating it with a user interface built with Next.js 14 App Router. Soft deletion allows records to be marked as inactive rather than permanently removed, enabling potential recovery. The process involves adding custom actions and routes within Strapi to manage soft deletion, recovery, and permanent deletion of articles. A cron job is set up to automatically delete articles that have been in the recycle bin for over 30 days. The frontend application utilizes Next.js to provide a user interface that includes functionalities like adding, searching, and managing articles and their soft-deleted states. The tutorial aims to create a fully operational system for article management, complete with a recycle bin feature, by the end of the guide.