Exit 2 is the signoff exit. It is called by RHDCFLTR after application resources have been freed and before the call to the #SECSGOF macro to do the actual signoff.
Which application-level resources are still available to the task when exit 02 (signoff exit) is called?
Queue and Scratch records attached to the current TCE (task) are freed by RHDCFLTR, as is any storage of type USER - so they will not be accessible from within exit 2.
However, USER-KEPT storage is not freed at that time, so any storage of that type will still be accessible to any code within exit 2.
USER-KEPT storage is freed later on in the process by RHDCTSKI.