Step 1: Sibson's fascia is the suprapleural membrane, a thickening of connective tissue that roofs over the cervical pleura and the apex of each lung.
Step 2: Its correct attachments are to the inner border of the first rib and to the transverse process of the C7 vertebra. It is regarded as a flattened, fascial extension of the scalenus minimus muscle, and structures such as the subclavian vessels arch above it. So the statements about covering the lung apex, being a muscular fascial extension, and vessels lying above it are essentially correct.
Step 3: The incorrect statement is that it attaches to the inner border of the second rib. The true attachment is the first rib, not the second. Hence the false option is attachment to the second rib.