The user frame is a way to store a new base (coordinate system) that depends on the robot placement.
That is a reference all the points will be base on.
If you don't do a user frame the points coordinates depend on the robot base itself (the axis 1 center of the robot) (USER_FRAME = 0).
If you create another user frame, what you are doing is creating another reference system points will depend on.
That is used mainly for 2 things:
1. before you dismount the machine prior to send it to your customer, you store the user frame for every unit physically separated from the robot and then, when you arrive at your customer you retouch the base and all the points will move accordingly.
2. to be able to move your robot easily using a known axis system even your robot is rotated against the working units.
In your case, if your pallet is rotated 13 degrees in relation to the robot itself, you would have to apply trigonometry to every offset to recalculate the points, if you create a user frame, then it's direct.
The same point in space can have different values if it depends on different user frames.
Hope this helps a little.