Nope can't do that. You can create accounts with the same user rights, maybe even setup the same email accounts, but you can't re-use the same user names.
can you help for below doubt also please
In my active directory OU i have 500 users, i want set same wallpaper to only 250 users out of 500 users and all users in that OU are using same OS (XP), how do i get that done ?
Your answers is highly appreciated
thanks in advance.