This tutorial is provided by an unspecified source. Without more information about the provider, it's not possible to give a detailed description of their background, expertise, or reputation in the field of GitLab or version control systems.
The tutorial focuses on GitLab, a web-based DevOps lifecycle tool that provides a Git-repository manager with wiki, issue-tracking, and continuous integration and deployment pipeline features. As it's described as a 'Complete Tutorial For Beginners', it likely covers the fundamental concepts and features of GitLab, starting from the basics and progressing to more advanced topics.