A human being performs good or evil actions during earthly life. Recompense in the Hereafter concerns that same morally responsible person. Creating an entirely different individual and assigning the former person's deeds to the new individual would not capture restoration of the person.
That is why the relation of body and soul becomes a technical issue in the doctrine of bodily resurrection. The morally obligated person in life and the person gathered for judgment must be one and the same.
Resurrection is therefore not merely the creation of another human of the same kind or of an indistinguishable copy. Personal continuity is central to responsibility and recompense.