In this scenario backstopping is against the rules and both players would get a two stroke penalty.
If nothing is said and it just happens then it is not against the rules but does not follow USGA best practices.
Rule 15.3
https://www.usga.org/content/usga/home-page/rules/rules-2019/rules-of-golf/rule-15-interpretations.html
15.3a/1 – Breach of Rule for Leaving Helping Ball in Place Does Not Require Knowledge
In stroke play, under Rule 15.3a, if two or more players agree to leave a ball in place on the putting green to help any player, and the stroke is made with the helping ball left in place, each player who made the agreement gets two penalty strokes. A breach of Rule 15.3a does not depend on whether the players know that such an agreement is not allowed.
For example, in stroke play, before playing from just off the putting green, a player asks another player to leave his or her ball that is near the hole, in order to use it as a backstop. Without knowing this is not allowed, the other player agrees to leave his or her ball by the hole to help the other player. Once the stroke is made with the ball in place, both players get the penalty under Rule 15.3a.
The same outcome would apply if the player whose ball was near the hole offered to leave the ball in play to help the other player, and the other player accepted the offer and then played.
If the players know that they are not allowed to make such an agreement, but still do it, they are both disqualified under Rule 1.3b(1) for deliberately ignoring Rule 15.3a.
15.3a/2 – Players Allowed to Leave Helping Ball in Match Play
In a match, a player may agree to leave his or her ball in place to help the opponent since the outcome of any benefit that may come from the agreement affects only their match.
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