User accounts by default are empty and contain the default system settings such as the starry space background image, the dock at the bottom with iLife and Safari in it, and an accounts folder with a template website and some PDF information documents. While in most cases this is a good starting point, in certain situations people create accounts quite frequently and would like the default desktop to be different, either for something as simple as having the background reflect a company's name, or to ensure specific applications are configured properly on new accounts.
