NTUSER reg entries does not get reflected in Current user

i need to make customizations to all new users and i choose modifying registry to achieve this. i load default user NTUSER.DAT file and add all current user changes. though i see most customization keys are imported, i have problem few keys.
even though they are loaded in HKEY_USERS\NTUSER\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer, i dont see the same in HKEY_CURRENT_USER\Software\Microsoft\Windows\CurrentVersion\Policies\Explorer.

this applies to few other keys as well.

any suggestion/help is appreciated

HKEY_USERS contains user-specific configuration information for all currently active users on the computer.

The ntuser.dat file stores user profile information used to configure Windows for different users.

There is no HKEY_USERS\NTUSER such a key.

whats the diff between HKEY_USERS\.DEFAULT and HKEY_USERS\NTUSER ? i need to load few reg keys too all new users which will be created. as far as i know the only way is to load it into HKEY_USERS\NTUSER and when ever a new user is created, reg settings applies. in my case, few are getting applied, couple of them are missing.

The registry settings used as the default settings for a user who logs in and does not have an existing profile are at C:\Users\Default\ntuser.

HKEY_USERS (HKU Registry Hive)

adding in C:\Users\Default\ntuser does not copy all the keys. out of 10, 2 are missing..need to understand why two are missing

HKEY_CURRENT_USER: This sub-tree contains the user profile for the user who is currently logged on.
HKEY_USERS: This key contains the configuration of each user. It has one subkey for each user after the user‟s “Security ID”(SID). .DEFAULT contains the per-user settings that Windows uses to display the desktop before any user logs on to the computer. This isn’t the same thing as a default user profile, which Windows uses to create settings for users the first time they log on to the computer.
NTUSER.DAT - contains the HKEY_CURRENT_USER hive. the ntuser.dat, contains the user’s general software, customization, and configuration options.