GPO template: Access this computer from the network

Access this computer from the network.
Well this is a strange policy, and not really straight forward.
One would expect that when you apply this policy, it would even lockdown shares on the computers affected by the policy.
But that isn’t the case, I applied the policy in a test environment, created a share on a affected computer by the policy. To my surprise everyone who had access to the share could connect to the share, although they weren’t allowed to access the computer from the network .
When this policy is applied to an exchange server, it does ristrict access and functionality of the exchange server. In this Particular case, we allowed authenticated users access to this computer from the network to make the mailboxes available again.