Step 1: Recall the anatomy of the thoracic inlet roof. The dome of the pleura needs a protective tent over it, and that tent is the suprapleural membrane, named Sibson's fascia after the surgeon who described it.
Step 2: Trace its margins: medially and posteriorly it grips the transverse process of C7, and peripherally it fixes to the medial (inner) border of the first rib. It is a fascial expansion related to the scalene musculature, and the subclavian artery and vein run over its upper surface. These three points are accurate.
Step 3: Spot the error. The membrane is anchored to the first rib, so claiming attachment to the inner border of the second rib is false, and that is the answer to this negatively worded item.
\[\boxed{\text{Attached to the inner border of the 2nd rib (incorrect)}}\]