It's worth remembering that SG2 refs have been used for some Championship semi-finals over last few seasons. However, Telegraph report that clubs likely to be involved have accepted offer of VAR so if that is used for Championship semis then I'd guess SG1 refs will very likely be used.
I'm not sure a retiring referee will get the play-off final. I don't think Michael Oliver has had the Championship play-off final yet so if he doesn't have international commitments I think he could get it (although I'm not sure if he referees Boro matches, if they happen to make it?)