What are the other replacement feature in fusion that makes a difference to EBS user?

Yes there are couple of them , here are few:  Identity Manager in Fusion apps replaces FND User  Business Units is replaced Operating U...

Yes there are couple of them , here are few: 

• Identity Manager in Fusion apps replaces FND User 
• Business Units is replaced Operating Units 
• Access Control Governor replaces OICM 
• Date Effectivity replaces DateTrack