On a couple of occasions I have been sent the same paper more than once to referee by different editors on behalf of different journals. In one occasion I even got the paper a third time.

Since I don't think it's good use of my time, not to mention that it goes against the spirit of the peer review process, to rewrite the referee report so that it may pass for report by a different referee, whenever I get a paper a second time, I disclose it immediately to the editor while sending them the previous referee report. Prior to this, of course, I check that the new version of the paper has not changed: this is some times not as easy to do as one would expect, since some authors try to disguise this by changing fonts, formats,...