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The INFO2 file plays a crucial role in the Windows operating system's file management, particularly regarding the Recycle Bin. When a file is deleted, instead of being permanently removed, it is moved to the Recycle Bin where it can be recovered if needed. The INFO2 file contains metadata records about all the files currently residing in the Recycle Bin. This includes essential information such as the original file path, deletion date, and the file size, which allows users or applications to effectively restore deleted files.

Understanding the function of the INFO2 file is important for digital forensics and data recovery since it enables investigators to trace deleted files and understand their history within the system. The other options do not hold this specific role in managing records for deleted files. This specificity and function of the INFO2 file make it the correct answer in relation to maintaining records of deleted items in the Recycle Bin.