Device configuration policies are executed as Administrator on the Windows 10 device (local system). User configuration policies are executed using the rights of the logged in user.
The policy will be now be executed for the selected user(s) in accordance with the chosen deadline and execution policy. Should a user be offline and the deadline has passed, the policy will be executed upon establishment of an active internet connection.
The same steps described for User configuration can be applied to Device configuration with the difference being the appearance of policy settings that will be executed on the device as local Administrator.