Is Computer Settings GPO applied only to Computers?

Is Computer Settings GPO applied only to Computers i link that specific GPO to, or it is also applied to users?

Example:

I create a setting in Computer Settings in some GPO and link that GPO to a OU with a user inside. - What happens?
mrmutAsked:
Who is Participating?
 
DTAHARLEVCommented:
Nothing will happen to a user who's inside that GPO.
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mrmutAuthor Commented:
Thanks!
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