I really consider this challenge bordering on impossible in any non trivial scenario, if the whole output devices setup has not been thought through from get go (with logical output devices being "exposed" by spool system) and the changes being done under conditions of iron fist discipline... Not one of 5 productive instances I've worked on had a semblance of order in printer setup, not a single had a concept, description, anything... by the I had to take care of the stuff I was happy if there was at least any naming convention used.
There are around 150 DB tables that have data element RSPOPNAME in it... more of tables if you consider other data elements for domain RSPOPNAME... Device names get assigned to SET/GET parameters, to custom development customizing tables not using RSPOPNAME - utter chaos is "normal" state of things in my experience 
. If you know what functionality is in use in the system (which SAP modules), you can narrow down, but asking for where used list of any reliability for whole SAP - impossible challenge.
cheers
Jānis