In this video, Daniel Anderson explains the relationship between Microsoft Teams and SharePoint. He covers the concept of the files tab in Microsoft Teams, and how it is actually a window to the files stored in the SharePoint site associated with the team. He also goes over the idea that every channel in Microsoft Teams has its own files tab, and that each channel creates a new folder in the SharePoint document library. He also talks about the difference between Microsoft Teams as the front-end and SharePoint as the content services and how the files are uploaded and stored in the SharePoint site through the Microsoft Teams interface. The video also includes a demo to show how the concept works in practice.