Is it possible to create multiple users on Linux with the same UID and GID, especially UID and GID 0?

The [ArchWiki - rsnapshot page](https://wiki.archlinux.org/title/rsnapshot) mentions creating multiple users with uid and gid set to 0 as a means of creating users that login remotely to perform backups. >One thing you can do to mitigate the potential damage from a backup server breach is to create alternate users on the client machines with **uid** and **gid** set to 0, but with a more restrictive shell such as scponly. I assume that the purpose is to give those accounts the read-write-execute permissions of the root user with the proviso their login shell gives them reduced rights. Does that mean that even if accounts have the same gid and uid they are still distinguished by account name and having the same gid and uid gives them same access rights that ?