Taking this link precedence discussion one step further, what do you suppose happens when there are multiple GPOs linked to the same tier, but that contain conflicting settings? One of them must win, but how do we determine which settings are going to end up on our devices? GPMC can once again come to the rescue and clue us in as to what is happening under the hood. Let's say that I were to link both of my desktop wallpaper GPOs to the same place. I will link both of them to the Accounting OU. Now I have two GPOs that are both trying to modify the same setting on my workstation, and they are both linked at the same level. Which one has priority?
Inside GPMC, I am going to click on the Accounting OU. Then, over on the right-hand side of the screen, we are looking inside the Linked Group Policy Objects tab. This tab displays the list of GPOs that are linked to this OU, whether or not they are enabled, and, most importantly, something called Link Order.
As you can see in the following screenshot, my Accounting OU has both of our desktop wallpaper GPOs linked to it. They are both visible inside Linked Group Policy Objects, but they have different Link Order numbers. These numbers can be a little bit confusing; it is most helpful to think of this Link Order number as if the GPOs are competitors running a race that has just finished. Most races end with a first place winner, second place, third, and so on. That thought process is the same for the GPO Link Order. Whichever GPO has Link Order number 1, that GPO is our winner. In our case, my desktop wallpaper is going to end up as Orange 2, because that GPO has Link Order number 1: