libc++abi2.exp should be used whenever cxxabi.h defines _LIBCPPABI_VERSION. This macro was added to libc++abi in 2012 in r149632. For this reason we should use libc++abi2.exp as default unless otherwise specified.
Also when building against an in-tree libc++abi we definitely want to use libc++abi2.exp.
I would love to know what OSX was the last to use libc++abi.exp but I can only test on 10.9.