No the soft cap this [calendar] year is 3,600 as that is when you max out 1,200 to be rolled over into CY2027. Calling it 'soft' as beyond that, excess SPs only roll into DM reserve (can assume it means 80% discounted)

But otherwise yes if one does not foresee themselves hitting 2,400, then (again, apart from DM reserve) yes the rollover is capped at 600.