Except for the stated exception, the token created by I Am Never Alone's ability copies exactly what was printed on the original card and nothing else (unless the original is copying something else; see below). It doesn't copy whether that commander is tapped or untapped, whether it has any counters on it or Auras and Equipment attached to it, or any non-copy effects that have changed its power, toughness, types, color, and so on.

Any enters abilities of the copied commander will trigger when the token enters. Any "as [this creature] enters" or "[this creature] enters with" abilities of the copied commander will also work.

This effect can find your commander in all zones, including your library or hand and the stack.

If the copied commander has in its mana cost, X is 0 unless it's a spell on the stack. In that situation, X is the value chosen for the spell.

If the copied commander is copying something else, then the token enters as whatever that creature copied, with the stated exception.

The token created won't be considered your commander. Similarly, spells that are copies of your commander aren't considered your commander.