That is easy to disprove. If CDDL did not care, then one could follow the conditions in GPLv2 and the two licenses would be compatible.
License incompatibility can only occur if two license has conditions which are mutually exclusive. In this case, CDDL demands that source code must be distributed only under the terms of CDDL, and GPLv2 require that the distributed source code is made available under GPLv2. You can not comply with one without breaking the other, and thus we have license incompatibility.
> That is easy to disprove. If CDDL did not care, then one could follow the conditions in GPLv2 and the two licenses would be compatible.
The entire point of the CDDL is that it's module local. The only way to achieve GPL compatibility is to become the GPL. That would be impossible for the CDDL to do.