In T2 history we have the two attributes ValidFromDate and ValidToDate. We can choose two different strategies for updating the values of these: using system time (load time) or business time. If we use system time for the T2 splits, the data warehouse history is dependent on when we load data. This makes it impossible to reload data in the data warehouse without messing up the data history. If we allow our load ETL procedures to use timestamps for business time (when data was really valid) for T2 history, we get the opportunity to reload data. But the cost of this flexibility is a much more complicated design for T2 splits. We also need to keep track of this metadata on the source system attributes.
Part of a warehouse’s value is its ability to replay historical data, but you can only do that if you store the data correctly (and query it correctly!).