can't ever think of a valid reason to ADD caps to a ground return path. LOL
now, a ground BREAKER, maybe. example is when you want to 'link' earth ground (green wire on ac 3 wire IEC, for example) and electrical ground. a 10ohm and .01uF cap (or maybe .1, I would have to check) is often used as a ground breaker; so that at dc its not zero, but as you get up in freq, it shunts ac 'junk' to ground via the cap. there's also variations using back to back diodes so that if the voltage gets high enough, it 'switches' the current to gnd.
none of that applies to this example you listed.
someone must have just copied/pasted that. it makes no sense to me as-is.
and if you need true ac coupling, you'd use a trafo so that you don't have a dc gnd path.