I revisited this hint recently. This script should be compatible with Tiger and higher system versions. It tries to make tandem windows from bottom of the screen up from the first two eligible Finder windows. If only one eligible window is available, it uses that one and creates another, and if no eligible windows are available, it creates and arranges two. It doesn't respect Spaces, so if a single eligible window exists, the existing window and the new window may end up in different spaces.
Updated script to create dual Finder windows
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