On a multisite network, this makes a child site use the main site's categories and taxonomies instead of its own.
Especially in my case, where I added a lot of metadata and images to my categories that were not carried across by blog copiers or export/import.
The implementation is small and neat, but it did not work properly for me. (Issues with menus and getting categories for a theme.)
Cool idea to share categories across multiple blogs in a multisite setup!
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