The provisioning file is build using:

• Phone Settings: Where you add single parameters for this device only
  
  
• Provisioning Profile: Profiles that are created for a certain device type and can be assigned to multiple devices of the same type.
  
  Example: Ringtone and Background settings for the selected P820 + P850W IP desktop phones installed at Customer/Company A.

If the Provisioning file and the Settings have the same parameter inside but with different values, the value of the Settings will be used !!!