Have an Air. Setting up a Studio. Use same or different user name? Setup as new or current mac user?

Will be keeping both Macs after setup. Air already setup with "First-Name's MacBook Air" name and "firstlast" as user account name. I believe it was the default. Both will sign into the same Apple-ID e-mail address. I intend on not using Setup-Migration Assistant, but moving selected data over manually via external drive. I believe I'll set many system settings manually and sign into my Apple ID after setup to get all my small amount of iCloud data downloaded for Calendar, etc..

1st I believe I should follow the steps to setup the Studio as a current Mac User.

I'd like to have the computer's name be "First-Name's Mac Studio" and am not sure if there would be any advantages/disadvantages to using the same "firstlast" user name for both macs or can/should I name the user account on the Studio "firstlaststudio"?

I want both computers to be independent except for the Apple-IDs, iCloud accounts and Apple apps. There are a number of 3rd party apps I downloaded and installed separately from the App store that I likewise did on my older Windows 11 PC, e.g. Lightroom Classic (originally the only Lightroom).

Thanks in advance for the advice.