https://docs.microsoft.com/en-us/openspecs/windows_protocols/ms-gpol/5c7ecdad-469f-4b30-94b3-450b7fff868f

Describes about Allow-Enforced-GPOs-Only:

ldap client will retrieve Container GPOs [<GPO DN>;<GPLinkOptions>]

    <---gpLink format=[[<GPO DN 1>;<GPLinkOption>][<GPO DN 2>;<GPLinkOption>]]--

Algorithm:
    if(GPLinkOption not present for Directory String)
        Ignore gpo_dn
    if(GPLinkOption == 2){ enforced = True }else{ enforced = false }
    while (SOM_GP_LL != NULL) //traverse
        if(enforced = false && allow_enforced_gpo_only = false)
            Prepend this gpo_dn to Begg of NON_ENFORCED_GP_LL
            remove current gpo_dn from SOM_GP_LL
    while (SOM_GP_LL != NULL)
        Append current gpo_dn to end of ENFORCED_GP_LL
        remove current gpo_dn from SOM_GP_LL
    if (gpOptions == 1)  allow_enforced_gpo_only = 1
    while(NON_ENFORCED_GP_LL != NULL) //traverse
        Append to end of GP_LL
    while(ENFORCED_GP_LL != NULL) //traverse
        Append to end of GP_LL

But while looking into code and 
"net ads gpo list <user> -d 100" I am not able to find are we handling 'Allow-Enforced-GPOs-Only' or not?