you need to signup a new account = username + password (no problem to use the same email-address again)
and than sign in to the new account (which has no subscription at all) and add the package you want to
configure the new/2nd receiver with the new account username, password and reader settings
this will not work with twin-tuner receivers
even if you emu allows several cs-accounts: its not possible to stick the tuners to a specific card-reader/cs-account, so the receiver will use the same cs-account twice if both tuners are receiving a channel from the same package, what will result in a ban
using Oscam it would be possible to use 2 cs-accounts of the same package on twin-tuner boxes, but only in a very very limited way:
you can create services and stick them to a specific cs-account. For example you can create one services-list for Freesat- and Sky-Variety package and an additional services-list for Sky-Movies and Sky-Sport channels and stick each of the 2 lists to one cs-account: in this case you could watch one channel of the Freesat/Variety-package while the 2nd tuner receives a channel of the Sky-Movies or Sports-package - but as soon as both tuners are receiving a channel of the same services-list you will get in trouble. Of course you can decide yourself which channel-caids are sticked to the same reader/cs-account, but yu need to be very carefully if you switch channels *g*