User cells are added to the Cells dictionary of the users section (see Formula Sections for more information). This means that in the shape sheet these cells can be referenced by their name.
By design all named cells in the shape sheet have unique names, which allows you to write more compact formulas (e.g. you do not have to explicitly specify the section name - for example: Width*0.5 is an abbreviation for Transform.Width*0.5).
To avoid unpleasant errors caused by cell name duplication, it is recommended to reference user cells with their full name. For example: User.ControlX2 instead of ControlX2 only.