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Dinner compensation allocation by firm

Hello fishes, YEO total 7(5 in SAP FICO+2 in Accounting) Currently consultant in Deloitte USI fix CTC 16.8 Got offer from PWC AC Bangalore fix CTC 24 for SA 2.
Q1- is it worth to switch from Deloitte USI to PWC AC Bangalore. Anyone who switched from USI to Pwc for SAP FICO please answer?
Q2- offered post SA 2 what is 2 means here? Pwc AC PwC
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Yes they are firing . They asked my friend to resign
How many days is he in bench period? Did he had billable status or on bench without billing?
Where are you checking the billability?