With SME up to 5.5, the 2GB limit also applies to smbfs, samba, etc,so it's not only a file system issue.
However, when researching the smbfs issue, I came across a number of posts which suggests that ext2 is not what's causing the 2GB limit and in fact ext2 can support files larger than 2GB. It's the other bits (like the smbfs and others) that are the limiting factors. Unfortunately, as I was actually researching smbfs and not ext2, I did not pursue the matter any deeper.
Kelvin