AFAIK, zbrush doesn't have any real-world unit, but it has a floor grid that appears relative to the "virtual size" of first subtool mesh, but I still can't understand what this virtual size is, thus have no idea how to use the grid other than a basic plane.
Oh by the way, I don't understand how zbrush calculate the pivot/origin of this floor plane, it seems to be using subtool's bounding box, instead of its pivot, which is a problem if your mesh pivot isn't at the center.
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Also, it can be used to set up ortho refs. As for grid units or snapping or anything like that, it isn't functional.
(Was pretty confused by its Elevation + Snap setting, because -1 is basically the 1 relative unit from center of mesh, so it completely depends on the actual mesh geometry.)
Might only be useful for orientation to see where's up and down.