The point mentioned in the last comment isn't always the case.
If a user's connection is lost half way through an order processing script is confirming a user's credit card/adding them to a DB, etc (due to their ISP going down, network trouble... whatever) and your script tries to send back output (such as, "pre-processing order" or any other type of confirmation), then your script will abort -- and this could cause problems for your process.
I have an order script that adds data to a InnoDB database (through MySQL) and only commits the transactions upon successful completion. Without ignore_user_abort(), I have had times when a user's connection dropped during the processing phase... and their card was charged, but they weren't added to my local DB.
So, it's always safe to ignore any aborts if you are processing sensitive transactions that should go ahead, whether your user is "watching" on the other end or not.
