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I was doing a HS game in the early 1990's and had 2 kids, probably Jr. Hi aged, come up to me prior to going out on the court and they asked about this exact stunt. I told them it would be a technical on the player providing the lift. I think at the time, the Fed book only gave the "lifting" language, but it may be the same rule as referenced here.
Unless there is a fed case play or AR to the contrary (haven't seen a Fed book in years), I don't believe this would be a double technical situation for one team doing it (i.e. a teammate lifting another one). The "or" is there to cover both situations of two guys on the same team doing it, and one guy doing it on the back of an opponent (ala one of the Porky's movies!).
I could be wrong, and there could be a ruling on this, but absent that, I think the spirit of the rule is one T for two guys on the same team doing this, since it is one unsportsmanlike act. On the other hand, if someone did this in a blowout game, I'd probably think seriously about an ejection for at least the "lifter." Depends on the exact circumstances, but I for sure would get with my partner(s).
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