I basically agree ^^^ - 2 years is not very long.

The gear oil is definitely OK.

Engine oil should be changed soon, but I would actually not do it before first startup. Any acid issues are already present, and running the engine will allow things to clean / circulate, making the oil change more beneficial.

Gasoline probably not so good. But then again, might be OK. Depends how much is in there and how hard it is to get rid of the old stuff.

Battery is hopefully good. Make sure fully charged, and even with the trickle charger it may have issues.

If it were me, I would just pull the DME relay, and crank the engine a little to circulate oil with the RPMs low. After that, put the DME back in and fire it up. Then drive it around carefully. Then change engine oil, and whatever else you feel like doing.

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2001 X5 3.0i, 203k miles, AT, owned since 2014