When I'm implementing ConfigMgr 2007 at customers, default collections are almost not used. Only the "All Systems" is handy for recognizing devices. Mostly I create collections for existing or new Active Directory OU's. (for example: Desktops, Laptops, VDI). When devices are placed in this OU's you can browse for this. Use "Active Directory System Group Discovery" for that, and the query can be created.
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