The discussion focuses on calculating angle theta (t) using the tangent function, specifically with the equation tan(t) = 324/550. The user initially neglects to account for the height of the person in their calculations, which is crucial for accuracy. The correct approach involves using the formula tan(theta) = (height of tower - height of person) / (distance from the person to the tower). Acknowledging the height of the person is essential for solving similar problems in the future. This highlights the importance of considering all relevant variables in trigonometric calculations.