The ( ) are used the same way you would in a math calculation (x+y)*2 = z. They Group calulations/statements together.
On the other hand [ ] is used to identify form, report, field, or control names.
For Example, if you have a Field Named My Field Num 1
To identify it you would use [My Field Num 1]
If you didn't Access would read it as [My][Field][Num][1] and return an error. This is why it is highly recomended that you don't use spaces in form, report, field, or control names.
Without spaces MyFieldNum1 is the same as [MyFieldNum1]
In your example MsgBox(strUser) and MsgBox[strUser] the reasion they both worked is because the () and the [] were ignored.
MsgBox strUser would of worked as well.
Pierre