Is it recommended to change Discobot and System username?

It should be ok to rename system. The biggest issue, I think, is if someone unfamiliar with your setup comes to help, they may wonder where the system user is.

Well-written plugins will refer to system by a global variable, and not the name, so unless you use something unofficial, you should be in good shape.

I think I wouldn’t rename trust levels or the staff group, but system and Discobot should be safe.