We're waiting for the RC to clarify their position on when Optional Relief can be used. If you take what's currently written, you would have to first mark your lie below the disc above 2m and accept that penalty and then decide to use the Optional Relief rule. The wording of the Optional Relief rule specifies you need to move a "lie" back and you don't have a lie until you bring the disc down out of the tree. On the other hand, the Optional Rethrow rule specifically removed the word "lie" from the old Unplayable Lie rule and allows you to move your disc from any location and play from the previous lie with just a one throw penalty, even if your disc is above 2m in a tree.
Rater of the tossed arc.