In this module on payments & sourcing, ComplyPro emphasizes the importance of understanding the nature of payments and their sourcing rules. It provides a list of reportable and non-reportable payment types. Sourcing rules determine whether payments are considered U.S. or non-U.S. sourced based on factors such as location and type of corporation. The module also touches on the treatment of income from crypto or virtual currency and its implications for reporting and taxation.