Any PC-based hard drive, when partitioned and formatted with some filesystem, has an MBR. Each partition also has a boot sector. The code laid out in each of those areas depends entirely on the OS used to format that hard drive. Think of these areas as signposts that tell the system BIOS, the bootstrap loader, the boot manager, and the OS how the disk is laid out.
If you want to get into the technicals of what happens, there are places like the
Operating System Resource Center that will describe things in great detail. I often refer to the OSRC, but I'm sure there are other resources on the 'net with similar good info. Many of these can be found by doing searches in google.com.