Rubber does deteriorate over time, but it's entirely possible that a new factor/dealer supplied belt could have been sitting in a warehouse for 2 years. I would use it. Spin the pulleys before fitting to make sure the grease gets moved around, and keep an eye on them to make sure they don't suffer from grease purge shortly after fitting.
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1996 850 T5 - Sold
2003 S40 1.9d - Sold
2004 S60 D5
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