This policy setting determines if the changes a user makes to their roaming profile are merged with the server copy of their profile.By default when a user with a roaming profile logs on to a computer the roaming profile is copied down to the local computer. If the user has logged on to the computer in the past the roaming profile is merged with the local profile. Similarly when the user logs off the computer the local copy of their profile including any changes is merged with the server copy of the profile.Using this policy setting you can prevent changes made to a roaming profile on a particular computer from being persisted.If you enable this policy setting changes a user makes to their roaming profile aren't merged with the server (roaming) copy when the user logs off.If you disable or not configure this policy setting the default behavior occurs as indicated above.Note: This policy setting only affects roaming profile users.
System\User Profiles
Machine
At least Windows Server 2003 operating systems or Windows XP Professional
HKLM\Software\Policies\Microsoft\Windows\System!ReadOnlyProfile
UserProfiles.admx