Here bot will mimic same actions and perform things what a human do to complete a task or process.
User Restrictions will be same what credentials by using which bot will be able to login into SAP system.Based on those credentials and user T-code access bot will have permission.
Sorry if i am not getting it wrong you want to know the automation effects or bring immense benefits well currently how many users are doing the job you want to automate and depends on process feasibility which you want to automate. if there is an end to end scope for automation for your process it will replace the currently use FTE count totally and if there is partial scope then also it will replace at-least half of the current FTE usage count along with ROI, cost effectiveness and so