You're correct Brent. API 1104 requires that everybody has to qualify to start on any job even if they were qualified on a previous API job to a different WPS... It doesn't specifically describe what is allowed with respect to what the OP is asking as to whether or not someone can just go about and rewrite the WPQR on their company letterhead and submit it to the client? However, it's not an ethical way of doing something like that especially if the other company isn't aware this is happening, and the fact that the person doing this is committing fraud. Heck No then! It's definitely not allowed...
AWS D1.1 Structural Welding Code does have Pre-qualified WPSs but any WPS that isn't pre-qualified, or is even slightly different in it's essential variables, and configuration according to Section 3 in AWS D1.1 shall be qualified first and recorded as per Section 4... D1.1 does have exceptions to accept another company's WPSs provided that properly documented evidence of previous WPS qualification may be used... According to D1.1, Section 4, clause 4.2, subclause 4.2.1.1, "Qualification Responsibility" "Properly documented WPSs qualified under the provisions of this code by a company that later has a name change due to voluntary action or consolidation with a parent company may utilize the new name on its WPS documents while maintaining the supporting PQR qualification records with the old company name... But if the OP says is true as to what actually happened, and there are no similar provisions in API 1104 then that's not ethical, not allowed, and is nothing more than submitting fraudulent documentation... And someone in charge must be made aware of this...
Now the EOR can overrule this of course, but if this were to happen., I would question the intelligence, intellect, and integrity of the engineer, and send an anonymous note to the owner so that they become aware of the shenanigans going on... Besides, why would anyone with any sort of respectable reputation ruin it for themselves by accepting this practice in the first place, and if the engineer cannot recognize the fraudulent action then the engineers competence comes into question... And if something does go wrong afterwards, and the investigation leads to the falsified paperwork submitted by the inspector and accepted by the EOR, then both will be in a really big heap of trouble to say the least!
Respectfully,
Henry