Applying Group Policy to new user and computer accounts….
New user and computer accounts are created in the CN=Users and CN=Computers containers by default.
It is not possible to apply Group Policy directly to these containers, although they inherit GPOs linked to the domain.
To apply Group Policy to the default Users and Computers containers, you must use the new Redirusr.exe and Redircomp.exe tools.
Redirusr.exe for user accounts and Redircomp.exe for computer accounts are two tools that are included with Windows Server 2008.
These tools enable you to change the default location where new user and computer accounts are created, so you can more easily scope GPOs directly to newly created user and computer objects.
These tools are located on servers with the Active Directory Services Role in %windir%\system32.