Each Oracle Forms node stores information about the current state of all controls of the active window. If you select a OraFormsSetWindow node that represents a window's first appearance, you will see all the controls and initial values as they existed when the form was initially created.
If you select a subnode, you will see the state and values of all controls as they existed after the action you selected was fulfilled. For example, if you select an OraFormsEditSet you will see the state of the controls after this action was fulfilled.
If a window is reactivated (meaning that an alternate window was activated in the meantime) and you select the OraFormsSetWindow of the reactivated window, you will see the status of the controls as they were after the reactivation (which in most cases is the same status they had when the window was deactivated).