Delivering superior customer service

In an article at the Miami Herald today, they look at the disconnect many companies have between customers service expectations they have for themselves and the expectations their consumers have.

A. Parasuraman points out these three simple requirements:
Delivering superior customer service requires
(a) understanding customers and their expectations, especially when things go wrong;
(b) ensuring that companies’ communications and service strategies are aligned with those expectations
(c) excelling on service basics before investing resources on enhancements.

Do you disagree with any of the things above about how to deliver superior customer service?