I have a GPO that I no longer want to enforce. Does it matter whether I simply disable or delete the link or the GPO itself?


As far as the targeted users or computers are concerned there is no difference between deleting and disabling a GPO and its links. In either case the GPO falls out of scope. The only difference is that if the GPO is deleted, it can no longer be utilized in the future while if it simply disabled, it can be linked again or modified for additional use. Jeremy discusses deletion of GPOs in Chapter 2 of his book.