GPO - Set Desktop Background But allow users to change
Solution 1:
In the group policy preferences registry item there is an option to Apply once and do not reapply. So configure the setting with a preference and check this box. The setting will then only be applied once per profile (for per-user policies).
Solution 2:
Put it in the image? Conversely, script changes to the default user.
You should be able to script a copy file from share to machine and edit the default user's wallpaper via registry setting. I'd probably use Approach C, modify the default user's registry, since wallpaper is a single key:
[HKEY_CURRENT_USER\Control Panel\Desktop] "Wallpaper"="C:\\Users\\Public\\Pictures\\Sample Pictures\\CompanyLogo.jpg"
(Double slashes are required.)
There's a script in that article that's basically:
:: ##Configure Default User
:: #Load Default User hive
reg load "hku\Test" "%USERPROFILE%\..\Default User\NTUSER.DAT"
:: #Disable Desktop Cleanup
reg add "hku\Test\Software\Microsoft\Windows\CurrentVersion\Explorer\Desktop\CleanupWiz" /v NoRun /t REG_DWORD /d 1 /f
:: #Unload Default User hive
reg unload "hku\Test"
Which could be edited to instead change the wallpaper key to your preferred default. You might then set this to be a start up script in group policy. It'll only affect new logons, but it sounds like that's what you want.
Full disclosure: I haven't actually tested this, and obviously you want to before you deploy it. Also, if you look at the date on the article, it's kind of kickin' it old skool, but for a single key and a file copy it's probably the most efficient way if you don't want to change the users' current wallpaper.
I hope that helps.