I may misunderstand what the terminology means but here is what I have come to understand dimpled and shouldered to refer to. Dimpled means that the rim has those little bulges through which the holes for the spokes are drilled, whereas non-dimpled rims would be just a round smooth loop on the inside. The difference of course is that an undimpled rim could be drilled with any number of spoke holes at any angle whereas your choices would be limited with a dimpled rim to the number of dimples.
As for the shouldered part, I believe that just refers to the style of cast rim in which the outside edge is squared off, an effect that would be hard to duplicate with a rim formed from steel sheet. Its certainly true that the rim has to be wide enough for the tire so its not much sense in talking about misapplication of products, but if the rim is wide enough then a shouldered rim offers more material to act as a heat sink for the tire. That should allow it to dissipate heat a little bit better and run a bit cooler for it. The alternative, a rolled edge, would more resemble one that had been shaped out of flat metal.
Like I said, I could be as wrong as a Baboon at a Ball, so please correct me if some, all, or most of the above is incorrect. Youth wants to know.