RE: Your black borders affecting the exposure of the scan. Some scanning software (including Vuescan) has a setting to "ignore borders" or something like that. Vuescan allows the user to set some percentage around the edges of the frame that will be ignored when the software calculates the exposure. I don't know if Epson Scan 2 has such a setting or not.
Epson Scan 2 is working on my 2020 iMac running Big Sur. My Epson V37 scanner does not have a top light source for scanning film, but it works fine for documents.
Good point about the borders affecting exposure (or rather auto tone curves).
In the 'strip' preview mode, if 'continuous auto exposure' is left on (the default), then you can't include the borders without causing a change in the output. You can get around this by turning 'Continuous auto exposure' off in the 'Colour management' box. If you want to use the auto settings (which generally give you quite a good starting point), then you can draw a marquee which doesn't include borders, click the 'Auto' button in the window, and then drag the marquee edges to include the borders. With 'continuous auto exposure' off, the settings aren't re-evaluated with the borders included and thus stay the same.
In the thumbnails view, the program does seem to have some degree of 'ignore the borders' functionality, though it's a bit hit and miss. By default, the borders are cropped out anyway, assuming good frame detection. Going to 'Thumbnail options' and choosing the 'Large' cropped area size, will include the borders (most of which is usually the holder, but there you go). Quite often, by default, the frames will lose contrast at this point, as though the auto correction has either not been applied, or is taking the borders into account. However, if you turn the 'continuous auto exposure' setting off, then turn it back on again, it often seems to prompt a correct assessment of the highlights and shadows, ignoring the borders. As I say, it's a bit hit and miss. There is no specific option to 'ignore borders in tone calculations'.
Overall, Epson Scan 2 has many failings, but it is workable. I have never been convinced that the other options give enough real benefits with these scanners to warrant paying for them. But that's just me.