So the question is should I disable User or Computer sections in GPOs if they are not used. Many people believe that this will speed up GPO processing.
As it turns out if appropriate section is not used then disabling it will not speed up GPO processing.
Also, take into consideration this sentence from the article:
"For what it’s worth, don’t combine User and Computer policies into the same GPO. Split them out, link them to the appropriate OU’s, and for Pete’s sake, please avoid loopback whenever possible."