Autonomous agents capable of navigating Graphical User Interfaces (GUIs) hold the potential to revolutionize digital productivity. However, achieving true digital autonomy extends beyond reactive element matching; it necessitates a predictive mental model of interface dynamics and the ability to foresee the "digital world state" resulting from interactions. Despite the perceptual capabilities of modern Vision-Language Models (VLMs), existing benchmarks remain bifurcated (focusing either on black-box task completion or static, shallow grounding), thereby failing to assess whether agents truly comprehend the implicit functionality and transition logic of GUIs. To bridge this gap, we introduce AutoGUI-v2, a comprehensive benchmark designed to evaluate deep GUI functionality understanding and interaction outcome prediction. We construct the benchmark using a novel VLM-human collaborative pipeline that recursively parses multi-platform screenshots into hierarchical functional regions to generate diverse evaluation tasks. Providing 2,753 tasks across six operating systems, AutoGUI-v2 rigorously tests agents on region and element-level semantics, grounding, and dynamic state prediction. Our evaluation reveals a striking dichotomy in VLMs: while open-source models fine-tuned on agent data (e.g., Qwen3-VL) excel at functional grounding, commercial models (e.g., Gemini-2.5-Pro-Thinking) dominate in functionality captioning. Crucially, all models struggle with complex interaction logic of uncommon actions, highlighting that deep functional understanding remains a significant hurdle. By systematically measuring these foundational capabilities, AutoGUI-v2 offers a new lens for advancing the next generation of GUI agents.