user1
user2

URL GOTO=https://www.url.com/example
TAG POS=1 TYPE=BUTTON ATTR=TXT:Follow
WAIT SECONDS= 27

URL GOTO=https://www.url.com/example
TAG POS=1 TYPE=BUTTON ATTR=TXT:Follow
WAIT SECONDS= 30

with open('users.txt') as f1, open('code.txt') as f2:
    url_info = f2.read().split('nn')
    users = f1.read().split('n')
    zipped_list = zip(users, url_info)
    for item in zipped_list:
        print(item[1].replace('example', item[0])+"n")

URL GOTO=https://www.url.com/user1
TAG POS=1 TYPE=BUTTON ATTR=TXT:Follow
WAIT SECONDS= 27

URL GOTO=https://www.url.com/user2
TAG POS=1 TYPE=BUTTON ATTR=TXT:Follow
WAIT SECONDS= 27

URL GOTO=https://www.url.com/Userexample
TAG POS=1 TYPE=BUTTON ATTR=TXT:Follow
WAIT SECONDS= 27