Quick Answer: Use a multi-touch attribution model with role-based weighting, not a single-source model. If the sales rep sourced the opportunity but marketing materially accelerated pipeline velocity, attribute the deal to both in a defined split such as opportunity creation for sales and influenced pipeline acceleration for marketing, then report revenue impact separately from source.
When sales originates the opportunity and marketing helps move it through the funnel, the cleanest approach is a hybrid attribution framework that distinguishes between source, influence, and revenue contribution. In practice, that means recording the rep as the opportunity source, while assigning marketing credit to the campaigns, channels, or touchpoints that measurably increased conversion rate, shortened sales cycle, or expanded deal size. This avoids the distortion of last-touch or first-touch-only reporting and gives leadership a more accurate view of which functions are creating pipeline versus accelerating it. For enterprise reporting, use opportunity-level attribution with rules for stage progression, time-decay weighting, and sourced-vs-influenced segmentation so sales and marketing can be evaluated on the outcomes they actually control.