Hey @sunita_berma,
Before I want to hear what other think, I would like to clarify that the SAFE team (Safe Ecosystem Foundation and Core Contributors) is not in charge of the allocation of the treasury of SafeDAO. Best way to get heard is to address active SafeDAO members like guardians and delegates (see their delegates threads) and to get their feedback on this.
Personally I don’t see a connection between half of the initial user allocation not being claimed and L2 users not being eligible. Also just to make clear the token is neither inflationary nor deflationary but has a fixed supply.
In the meantime, pursuant to SEP #5 half of the non-redeemed token are being allocated to those who claimed the first user allocation. SEP #5 decided that the other half is up for SafeDAO to decide via a separate SEP. Here L2 users are explicitely mentioned as an option.
There is also a separate discussion around including L2 users here.