I create a new Group Policy two days ago for a CustomerService OU. There are 6 users in that OU. The new GPO is called DesktopBackground. Only 2 of the 6 users picked it up thus far. The computers were restarted multiple times, and I even did a GPUPDATE /force on those machines.
I then tried running GPRESULT, and noticed that the DesktopBackground GPO is not even in the list under User Configuration section of the GPRESULT command for the remaining 4 users.