MOQ is a framework for mocking method calls and returns in unit tests. While MOQ allows testing functionality by mocking returns, it cannot test actual database retrieval or other real functionality. Therefore, MOQ is not the end of unit testing, and developers still need to write unit tests that exercise real functionality like database transactions. The document is a white paper by Ramasubramanian Thumati Rajendran discussing whether MOQ constitutes the end of unit testing.