I prefer using the OU structure rather than group membership. You have to put a computer in an OU but group membership is not compulsory. Depending on what you are trying to acheive though, OU structuring might not always make sense.
I generally use an OU structure cuz that is what GPOs are modelled after. Groups and ACLs can then be used for more granularity. The UDF I use is Howard's InContainer().
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