This was meant to help organize the rulebase and act as a sort of "color coding" to help keep everything organized. As @reaper mentioned this is no longer the case with 10.2 or 11.0 and the only thing that is color coded is the tags if a color is assigned.
I actually personally like expanding the color coding a bit more, but I think it could have been implemented better. I would have liked to see the source-user color following the group-tag if it was specified; instead it always followed the first tag listed and any color you had associated with said tag. Implemented slightly differently I think it could have actually helped quite a bit more than it actually did.
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