Mass-effect – Are any missions mutually exclusive

Firstly for an initial point of no return - as soon as you get access to the Sirta vendor in the Hospital ward buy a/the present/s, completing missions removes them quickly before you know their value.

Secondly before beginning Priority: Tuchanka you should finish off as many sidequests as you can, since completing it renders some sidequests as failed. Don't panic about having some remaining in your journal however, a few don't have their locations unlocked for retrieving quest items until later.

Thirdly Priority: Cerberus Headquarters is the point of no return for the rest of the sidequests. You can still use the onboard vendors on the normandy to purchase goods, but because of the price markup on the ship it's better to visit them directly for whatever you need before commencing this mission as well.

Every Mass Effect 2 save file has a "QuestCompletion" variable that can be one of three values. Gibbed's save editor has dubbed these, "Quest Incomplete", "Lived To Fight Again", and "Went Out in a Blaze of Glory".

There is no "mission complete" save generated by ME2 like there is in ME1. Instead, every save file has this variable in one of the three states. Presumably, only saves where Shepard "Lived to Fight Again" will be viable to import, as Bioware has previously stated dead Commander Shephards won't be importable into ME3. (And obviously, you can't import without beating the game).

(Related: https://gaming.stackexchange.com/a/52493/336)

When importing into Mass Effect 3, you get to pick the actual save to import (i.e., quick, auto, or manual). Your save is always current, so there should be no worry about keeping your save "updated", other than simply saving normally from playing the game.