The registry configuration confirms that Group Policy is delivering the correct settings to the client, with TargetGroupEnabled set to 1 and the TargetGroup defined. The fact that computers are visible in the WSUS console under "Unassigned Computers" means they are communicating with the server, which rules out fundamental connectivity issues. The problem now is a synchronization failure between the client's reported group membership and the WSUS server's classification logic.
The most likely cause is that the computers initially contacted and registered with the WSUS server before the server's Options > Computers setting was changed to "Use Group Policy or registry settings on client computers." When a computer first registers under the "Use the Update Services console" (server-side) setting, its record is created with a null or default group assignment. Changing the server option afterward does not retroactively re-evaluate existing computer records; it only applies to new check-ins. The client, despite now sending the correct TargetGroup in its subsequent reports, is being ignored because the server already has a stored group assignment for that computer.
To resolve this, you need to reset the computer's membership on the WSUS server itself. In the WSUS Administration Console, navigate to "Unassigned Computers," select the problematic computers, and manually move them to the correct "GR-WSUS" target group using the right-click action. This one-time manual assignment overrides the stale record. After this, force the clients to check in again using usoclient StartScan and allow 15-20 minutes for synchronization. Future updates should then respect the client-side policy.
If manual reassignment doesn't stick, you may need to clear the client's authorization store on the server more aggressively. On the WSUS server, you can decline the computer's updates and delete the computer record from the console (be cautious, as this will also remove its update history). On the client side, as a last resort, you can reset the Windows Update cache completely by stopping the wuauserv service, renaming the C:\Windows\SoftwareDistribution folder, restarting the service, and then forcing a policy refresh with gpupdate /force followed by a detection cycle. This causes the client to re-register with WSUS as a new entity, which should then adhere to the client-side targeting policy from the outset.
Please test the above suggestions and confirm if they work or not.