Step 1: Recall the suprapleural membrane as a tent over the lung apex. Knowing its bony anchors is the key to spotting the wrong statement.
Step 2: The membrane fans out from the tip of the C7 transverse process to the inner border of the FIRST rib, forming a firm roof that resists the upward thrust of the pleura during respiration. It is a flattened tendon of the scalenus minimus muscle.
Step 3: Check the options against fact: it does cover the apical lung (true), it is muscularly related to the scalene group (true), and the subclavian vessels run above/over it (true). Only the claim of attachment to the inner border of the second rib is false, since the real attachment is the first rib.
Step 4: The question wants the incorrect statement, so option a is the answer.
\[\boxed{\text{Attached to the inner border of 2nd rib (false - it is the 1st rib)}}\]