No, it isn't. But we need to take this one step at a time. (And, I should also point out, this is not my argument. It's Boltzmann's and Shannon's.)
> further assumptions about the past states
They are not assumptions, they are observations. There is actual evidence that it is possible to remember the past but not the future. (I can't believe I'm actually having to persuade you of that. This is a pretty basic fact about reality.)
> in some lucky cases, enough data for having certainty
Nope, you can never be certain. Even the best measurements have error bounds, and our brains and recording devices have finite storage capacity. Our knowledge of the past can never be perfect. But -- and this is the important part -- our knowledge of the past can be vastly better than our knowledge of the future.
> you seem to argue that this asymmetry of availability of data is an essential fact to derivations of the 2nd law
I don't know if it's essential. I'm just saying that 1) it is a fact supported by evidence, not an assumption and 2) the second law follows from it (plus a few other things). It might be possible to derive the second law without it, I don't know, and I don't care because the actual fact of the matter is that this asymmetry between past and future does exist in point of actual fact. I don't care about hypothetical universes that behave differently from the one I inhabit.
> Using the multiplicity argument
Sorry, what is "the multiplicity argument"?
> Effect of that "essential asymmetry" has a time span that is not universal, but limited to times where collection of data was happening.
No, it doesn't matter whether data is actually being collected. What matters is that it is possible to collect data (about the past) because the past actually happened. Whether or not anyone actually bothered to make a record is irrelevant. If a tree falls in the forest, it actually falls even if no one makes a video of it.