Warning: Untested theory...
Suppose you have two users named Romeo and Juliet and want Juliet to use the rules already defined by Romeo.
It might be possible to do this by replacing file /Users/Juliet/Library/Mail/MessageRules.plist with a copy of file /Users/Romeo/Library/Mail/MessageRules.plist.
If that works, they would each be able to modify their own rules independently from that point on.
If, instead, you wanted them to always stay in sync, it might be possible to make file /Users/Juliet/Library/Mail/MessageRules.plist be an alias (as created in the Finder) of file /Users/Romeo/Library/Mail/MessageRules.plist.
And if that doesn't work, perhaps a Unix "soft link" (as created in Terminal) from file /Users/Juliet/Library/Mail/MessageRules.plist to file /Users/Romeo/Library/Mail/MessageRules.plist would work.