FND_RESPONSIBILITY_VL not showing data for you in EBS
VL views are for multi-language tables which combines the row of the base table with the corresponding row of the _TL table where the LANGUAGE = USERENV('LANG').
FND_RESPONSIBILITY_VL which combines two tables: APPLSYS.FND_RESPONSIBILITY and APPLSYS.FND_RESPONSIBILITY_TL
ALTER SESSION SET NLS_LANGUAGE= 'AMERICAN'
select * from fnd_responsibility_vl
you will see data now
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