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Microsoft User Experience Virtualization (UE-V) is a virtualization tool that enables users to move from one Windows device to another and keep the same operating system (OS) and applications settings.
The goal of UE-V is to provide end users with a consistent user experience no matter what Windows device they are using. UE-V uses templates to specify what settings the end user has saved. A template is an XML file that that specifies where each setting is stored in the file system and in the registry. The template does not contain values for the settings or data; it only contains the locations of the settings that are to be monitored and saved when the end user logs off. UE-V was introduced as part of the Microsoft Desktop Optimization Pack 2012 (MDOP 2012) utilities suite, which shipped in November 2012.
UE-V was developed as a replacement for Roaming User Profiles, which provides an earlier, less flexible method for handling device and applications roaming. It is not compatible with Windows Phone 8 or with non-Microsoft systems.
This Microsoft video explains more about UE-V. (7mins 22 seconds)