A big open question for the Safe v2 contracts would be which Solidity compiler version should be used.
The current version uses 0.7.6, which has been superseded by 0.8.x version which provide many benefits.
The challenge with 0.8.x is that this version is designed with the assumption that the optimizer is used, which is another processing step providing additional risk that unexpected errors happen (i.e. Storage Write Removal Bug On Conditional Early Termination | Solidity Blog)