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[ArtHands]

The 2 hours playtime guideline during the advanced access period now count towards the refund policy

The 14 days portion for the refund policy however, will only count when the standard release date starts

this means:
If a game standard release date is 3rd Jan, and advance access date is 1st Jan, you have 16 days of refund window (from 1st to 16th Jan). the 2 hours play time will also counts from 1st to 16th.

Steam Refunds

store.steampowered.com

When you purchase a title on Steam prior to the release date, the two-hour playtime limit for refunds will apply (except for beta testing), but the 14-day period for refunds will not start until the release date. For example, if you purchase a game that is in Early Access or Advanced Access, any playtime will count against the two-hour refund limit. If you pre-purchase a title which is not playable prior to the release date, you can request a refund at any time prior to release of that title, and the standard 14-day/two-hour refund period will apply starting on the game’s release date.

 

[Celcius]

Makes sense, I have no issue with this

 

[Topher]

News - Steam will stop issuing refunds if you play two hours of a game before launch day

Eight years ago, Valve began offering no-questions-asked refunds for any game you buy on Steam — as long as you asked for that refund within 14 days of purchase and hadn’t played more than two hours of a game. But when Valve started letting you play games ahead of their release dates with its...

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