To deepen your new-found interest in furniture, the panel is known as a 'vanity panel'.
If the desk is placed in an open-plan or reception environment, the panel stops someone approaching the desk from looking between the legs of the person sitting behind it.
Particularly relevant, of course, if that person is a lady in a skirt.
I'd not heard of this before, I originally thought it was there to make the unit a bit more rigid, my old trolley did not have this type of panel and was prone to rocking a bit.
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