One thing that I would want to add real quick is that flash tutorials aren't that hard to do on your own. A search at download.com will result in many screen capture programs that record your desktop in video mode.
You simply make a video of yourself using the control panel, then import the video into flash, adding key frames/pauses where you also have text to spell it out.
While many of the tutorials that are out there are good, many people who pruchase them complain or wonder if they can be branded to fit 100% with the layout/look of their site.
When it comes down to it, for smaller providers it is probably cheaper to use a desktop video capture program and convert to Macromedia Flash (free trial/download of it for 30 days) - and do it on their own.
Another thing that I would like to add is that I havent really had that many customers complain that something like cPanel is overly difficult to use (of course, most of my customers are current/former call center technicans that are familar with comptuers allready).
While flash tutorials are nice - I havent run into too many problems from not offering them as part of my support structure - rather, we us FAQ/KB/Tutorials.
One of the best/easiest ways for a tutorial is a simple HTML table, with two rows - one row for screen shot thumbnails (click to enlarge in a new window) and the instructions in the other row - classic style for how many colleges and universities distribute documentation and it works out to be quite effective/eaisly followed by customers with little/no technical knoweldge.