I think it's plenty safe to store a helmet for a couple of years if it's never been tried on (exposed to oils and acids from skin and hair) and stored in its box indoors without excessive exposure to UV or ozone. Probably no more than that, if you want it to have its full life after first use, though.
I also haven't seen any explanation for why the manufacturers started saying to replace your helmet after three years, when it always used to be five. Snell hasn't updated their five-year recommendation.
I've heard some consumer speculation that lighter helmets with increased ventilation have more surface area to volume of EPS than they used to, therefore the decreased life, which makes sense... but I've never seen a manufacturer say that, or give any reason at all.
This is one I'm truly on the fence about. Even though I'm in one of the few places where I can recycle EPS.
Speed comes from what you put behind you. - Judi Ketteler