Elements included into C# projects (defined in MSBuild format), such as folders, files to compile, or resource files, can be grouped into <ItemGroup> elements.
When I look at various of the project files generated by SharpDevelop, normally, several item groups are created. For some reason, items seem to be sorted more or less randomly into those groups (I think all folders are gathered in their own group, but that's about the only pattern I can recognize). I am trying to find out the reasons for this, or, if there is no external reason, I am simply hoping for a (somewhat referenced) statement like "It doesn't matter, items can be sorted into item groups in any fashion."
Is there any benefit of a particular grouping pattern towards MSBuild?