The rules are a minimum and you should make your own decisions. You are free to replace your SFI belts after every race, if you want to. If they are never exposed to sun or rain, you may want to replace them after five seasons. As always, the person who does the annual on your car can require you to replace any belts that are in poor condition, no matter what the date or certification. (SFI or FIA)
I have always used 3", but I am going to the 2" when mine expire.
While true, of course, it seems presumptuous of the SCCA...with no foundation for the ruling (and the FIA, as well).
Saying "you can change your belts whenever you want" assumes that the racing public is informed enough to know that the SCCA extension is baseless.
I always wondered why the FIA recent period was 5 and Sfi was 2...of course, like most everyone else I assumed that the FIA had good reasons for allowing 5 years. Finding that they do NOT, was a bit of an eye opener.