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What's included
Curated capability groupings first, then every remaining service plan Microsoft provisions with this SKU — together they're the complete list, nothing is hidden.
Team-site and file storage/collaboration with a larger per-user storage allowance than SharePoint Plan 1.
Team-site (SharePoint) and personal (OneDrive) cloud file storage and sync. Plan 1 is the entry tier (used by frontline/small-business SKUs); Plan 2 is the standard Enterprise tier most business/enterprise plans carry, with a materially larger per-user storage allowance.
SharePoint / OneDrive Storage Tier