Does EY apply for the green card for S2? I was told EY generally proceeds with a prospective filing for future positions. Can they not apply for Senior position instead of Manager?

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They generally start at the end of S2 once you meet the job description and file for a manager PERM. If you have a master's degree, you will have accrued 4 years of experience, which is the YoE manager PERM requirement, by the end of your S2 year. I'm not sure if EY still applies for a senior PERM unless your position is niche or if you're about to max out your H1b. Last I heard they refused to do so due to a high failure in senior job postings

They will start as long as you meet the job description. Don't have to be a manager but you must be a manager potential since you will have to hold the perm title for your green card to be issued

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