UserGuid represents a relationship to the mp_Users table UserGuid column. Only site members have or need a UserGuid, a person can sign up for the newsletter without registering on the site and in that case has an empty guid for UserGuid (ie 00000000-0000-0000-0000-000000000000 is the same as Guid.Empty). If a user signs up for the newsletter and later registers on the site with the same email address it should automatically update the subscriber record with the new UserGuid.
The import utility does not import site members, it only imports email lists for the newsletter. It does however check if a SiteUser already exists for the email address and if so it uses the UserGuid for the site user to connect the subscription to the user.
There is no reason to have anything other than empty guid for the UserGuid if the user is not registered on the site.
Hope that helps,
Joe