How to use 2 IR receivers ?

If you wanna get this done reliably, use hardware on every receiver's end (an ATtiny should be enough) and use RS485 for the connection to the Arduino. If you don't wanna invest that much, use the best cable you can afford and connect it directly to your Arduino. If you wanna use the IRremote library you have to modify it quite extensively, but the principal functionality should work with multiple receivers.

ANDing the input is probably not what you want. If you put the two signal to an OR gate and then to one input pin. If you never have concurrent signals, this is just a if you just have one receiver but two remote controls sending signals. This is OK, if you don't need to distinguish between signals from one receiver and the other, but unusable if you need that information.

Do you have a reference to the ANDing output article from Ken Shirriff?