I can only think of doing it in Ruby:
def other_users User.find(:all) - self.users end
there must be a more efficient way to do it via ActiveRecord (therefore, only one query), something like
def other_users User.find :all, :conditions => ["declaration_id <> ?", self.id] end
(or something like that, you get the idea, it's awfully not abstracted).
Bye,
nachokb