I can see using categories when you have different users of the same library (especially, as in the case of your parents, when some users are regularly using less than the entire library) to make it easy to restrict Calibre to that set of authors or books or whatever.
But I'm still not seeing the applications for one user (not that I don't believe they exist, I'm just not getting it). Why would you put series into a user category instead of just identifying them in the series column and then using the Series section in the tag browser, for example?
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