Harness testing is done by some mfr's. The data is not published to my knowledge.
In road course applications It seems wise to error on safety. I agree 2 yrs. is quite conservative for occasional track use, but what is your life worth? Dale Earnhardt is an example of how not to respect safety equipment.
My opinion is that most suppliers products are good for 5 or more years of driving school use if the harness is not exposed to UV, solvents, and not stretched from high g forces or a hard impact. For Autocross only use, 10 yrs, 20yrs, 50yrs, seem okay based on low risk of a high g impact.
Road course driving schools, races, etc.
We should learn from Dale Earnhardt's terrible accident and use the best safety equipment available.
Buy high quality, full face helmets (expensive), and restraints. Install a fire suppression system, use a racing suit .
VCA members get nice discounts for high quality safety equipment from Helmet City, Part Rack, etc.
Using the cheapest, obsolete or min. safety equipment shows Darwin's theories are alive and well.