Specifically, aren’t the elements of the first phase also used in the second phase?
Yes, the first phase elements carry over into the second phase.
The first phase covers the time up to and including your first orgasm. The second phase covers the time up to and including the start of overlapping orgasms. For the most part, the elements of the first phase carry over into the second phase:
S = Spread Continue to spread your legs in the second phase
P = Pee Only pee once just before masturbating
L = Let go Continue to breathe steadily and easily in the second phase
A = Announce Continue to yell or scream when you orgasm
S = Spot or G-Spot Continue to focus on your G-spot and not stimulate your clitoris
H = no Halt Continue to masturbate your G-spot without halting when you orgasm