New Code Layer: What does it do?

I tried searching, but I didn’t see any recent answers. What is the proper implementation of the “new code layer” inside of a UI customization? Can it/should it be used kind of like creating new class files in a VS project?

It keeps the custom controls but allows a completely blank “code” for the customization. Like if you want to start fresh but you already drew a bunch of controls on the screen.

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