Short answer: 0.0999 to two significant figures is 0.10 — two figures of precision, not a rounded-to-zero value. To two decimal places it is 0.10 as well, but 0.00042 to two decimal places is 0.00, which is exactly why the two rules differ.
Significant figures versus decimal places
Significant figures follow the number wherever it goes; decimal places stay anchored to the point. A measurement of 0.00042 m has two useful digits, and rounding it to two decimal places destroys it. The page shows both so the difference is visible rather than remembered.
Worked example
A bill of ₹1,234.57 paid in cash rounds to ₹1,234.50 — a 7 paise reduction — while the same amount on UPI stays ₹1,234.57. To three significant figures the same figure is ₹1,230, which is an estimate rather than a payment.