On systems where all users who are not logged in share one such account name, confusion may often result in discussions. It is also notable that in Slashdot's moderation system, "Anonymous Cowards" post at a default score of zero, which means that their posts are hidden from the default view unless they are moderated up by other users.
Both Slashdot and Scoop (when so configured) allow even logged in users to post anonymously, thereby providing selective anonymity (e.g. to avoid embarrassment).
Variations on the name "Anonymous Coward" are also sometimes used by trolls either to mock the dummy name or confuse other users into thinking that they are posting as Anonymous Coward.