I am no expert on this but my understanding of the Guest account is that it is intended for unauthenticated access to the system. Generally Microsoft recommends disabeling this account. I would consider having the guest account open on a public information computer, that should be available to everyone and that does not access resources that are not completely public. For exampel, a terminal in a library from wich you can access the Internet. I have on occasion activated the Guest account to enable file sharing over a network when I could find no other way to get two Windows computers to access each other. But then I turned it of as soon as I was done. In no other circumstance would I consider using the Guest account for anything. A limited user account on the other hand is intended to be personal or maybe role-specific, thus authenticated (linked to a known person or job function), and preferably having a password attached to it. There is a clear difference in the specific limitations for the group Guests and the group Users (Guest account belongs to Guests, most other accounts belong to Users). If you check the descriptions of these two groups you get a clearer picture of the default settings.
Carolina Berglund Systemdeveloper, Headlight, Sweden.