You could, for example, create an Executive COS which is configured to enable all features, have unlimited mailbox quotas and never purges messages and create another General-Employee COS which enables only the mail feature, sets the mailbox quota and purges messages every 60 days. Grouping accounts to a specific COS lets you update or change account features in block. When the COS is changed all accounts assigned to the COS are changed.
You can create a domain COS and have all accounts created on that domain automatically be assigned this COS. You can create different COSs and specify which ones are available for the domain. If a domain does not have a COS defined, and you do not specify a COS, the original default COS is automatically assigned when an account is created.