I'm not sure what you have in mind as a goal and how you intend to get there.
Something to be aware of, though, is that in addition to a long name, short name, and password, a user account also carries a special number called a UID (user ID number), which is usually assigned in the order the account was created, starting with the number 501, and it is that UID number that is used by the system to keep track of file ownership. It is possible for a newly created account to have the same names and password as a previously deleted account and yet not own the previous account's files because of a different UID. For example if there is a UID mismatch between a user account and items on an external drive, the new user account may be unable to immediately access any protected items there that were created by the former user account, even if the names and password of the new account are the same as the old.
I convinced myself of this with this experiment that I ran last year:
---------
I have a "test clone" on an external drive that I use for tinkering. On my internal drive there is an account named "t", with parameters as follows:
Longname: t; Shortname: t; UID: 503
.
While booted from the external drive, I set up two accounts there as follows:
Longname:t; Shortname: t ; UID 504
and
Longname:harry; Shortname: harry; UID: 503
The question then is when booted from the external drive, which user can access the restricted "t" subfolders (Documents, Music, etc) on the internal drive, the user with the matching shortname or the user with the matching UID?
The answer is harry, the user with the same UID but a different shortname! User "harry" had full access to the "t" files on the internal drive despite the different name; while the 't" user on the external drive could not see into the restricted subfolders of "t" on the internal drive.
--------------------
Even so, there should be ways of getting around this as an operational issue if the external drive is a data disk or clone. I don't know about Time Machine.