It is not necessary to create new Groups or OUs within Active Directory in order for the Pano VDS to function properly. However, it is sometimes desirable to use Groups and OUs because they enable you to organize your Pano users.
For instance, you can choose Domain Users, which would allow anyone in your domain/organization to use a DVM from a Pano device, providing that there is a DVM available for that user. This is good for simple testing, or if you don't need in-depth categorization.
However if you create new Groups or OUs you can categorize your Pano users by a geographical location (North America, Asia, etc) or a specific department (Accounting, HR, Engineering, Support, etc).