This policy setting determines whether the Offline Files feature is enabled. Offline Files saves a copy of network files on the user's computer for use when the computer is not connected to the network.
If you enable this policy setting, Offline Files is enabled and users cannot disable it.
If you disable this policy setting, Offline Files is disabled and users cannot enable it.
If you do not configure this policy setting, Offline Files is enabled on Windows client computers, and disabled on computers running Windows Server, unless changed by the user.
Note: Changes to this policy setting do not take effect until the affected computer is restarted.