How to Determine GPO Precedence When Using GPMC/GPRESULT
The policy listed as number 1 will be the last applied (of GPOs linked to OU) and will therefore have the highest precedence over the other GPOs linked to OU.
In below screen shot, beside Link Order there are triangle icons by which you can change the order OR precedence of GPOs
Notice Precedence Tab in GPMC. Even though the sort order is reversed the lowest number takes precedence and will will be the GPO that wins where two or more GPOs are trying to apply a setting
Now the order in GPRESULT results – the order of precedence is shown top to bottom. The top GPO takes precendence and will be the GPO that wins. After you run GPRESULT / R gives us the details of applied GPOs & group membership as shown below ;