Create new User with same responsibilities as an existing user

Find responsibilities attached to a user

SELECT frt.RESPONSIBILITY_NAME, furg.end_date
FROM
fnd_user_resp_groups furg,
FND_RESPONSIBILITY fr,fnd_responsibility_tl frt,fnd_user fu
WHERE fu.user_name = '&&username'
AND   fu.user_id = furg.user_id
AND   furg.responsibility_id = fr.RESPONSIBILITY_ID
AND   frt.responsibility_id = fr.RESPONSIBILITY_ID
ORDER BY 1;

SIMPLEST WAY TO Create application users with same responsibilties  across instances

Downloading Application User Responsibilities

FNDLOAD apps/apps 0 Y DOWNLOAD $FND_TOP/patch/115/import/afscursp.lct XX_FND_USER_PASSI.ldt FND_USER USER_NAME='DC128877'

Uploading Application user Responsibilites in another instance

FNDLOAD apps/torpedor12 0 Y UPLOAD $FND_TOP/patch/115/import/afscursp.lct XX_FND_USER_PASSI.ldt

Create another Application user with same Responsibilities as the existing application user.

FNDLOAD apps/apps 0 Y DOWNLOAD $FND_TOP/patch/115/import/afscursp.lct XX_FND_USER_PASSI.ldt FND_USER USER_NAME='DC128877'

Uploading Application user Responsibilites to another Applicatioon user in same instance

do vi *.ldt file
Change username to new username
vi XX_FND_USER_PASSI.ldt

In this ldt file change USER_NAME to new user - then upload the ldt file

FNDLOAD apps/apps 0 Y UPLOAD $FND_TOP/patch/115/import/afscursp.lct XX_FND_USER_PASSI.ldt

Note : If Application user does not exists it will create it and if it exists it will add the responsibilities its missing.