/USER_NAME=remote_user_name
Optional. Default: current name on local host in lowercase.
Specify user name on the source or destination remote host.
Use only if an entry allowing access to this user has not been
added to the remote host's authentication files. You must also
specify the /PASSWORD qualifier with the /USER_NAME qualifier.
Specifying "username@" with the source or destination parameter
is the equivalent UNIX style method.