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The main advantage to adduser over useradd is dealing with system level users. With adduserthe system level users account when created puts a user directory in home for the system user where useradd does not automatically. If you read the man they are essentially the same except for system level users and associated home directories are automatic. adduser creates a /home/user directory automatically for system level users where there is not a provision in useradd, except if specified by -m option. The other readings I have come across generically state that UID and GUID are assigned by accepted conformal Debian standards in adduser.