Sorry about that click bait title, but I needed to reel you guys in somehow.
Alright, hear me out, but I think it is PLAUSIBLE for a year 2 Gjallarhorn.
We all know that the OG horn was made in remembrance of those who fought in the Battle of the Twilight Gap, right? Well, if the "Rise of Iron" leak is to be believed, and it has a "fallen raid, with a twist", what if the raid is actually another attack on the city, resulting in the REBIRTH OF THE MIGHTY GJALLARHORN!
Tldr: The new raid is another "Twilight Gap" attack, victory brings a new Gjallarhorn.
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Since the DLC is, in theory, directly related to the Iron Lords, maybe it'll be a quest exotic instead of an RNG drop like usual. Also that'll prevent buying it from blueprints, which as is evident from the HoW fallen exotics, Bungo might do more of.