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I don't think shows on HBO or Showtime do two hour finales, though. Only those stupid ones like Lost which wrap nothing up whatsoever in their five hour finale.
Cable networks don't have the same incentive to do double-length finales -- the reason that broadcast networks do it is to sell more ad time at higher rates.
When a cable show is ending, they'll just allow the creators to expand the episode to suit the storytelling, so maybe they'll do a 75 or 90 minute ep instead of 60. But that's usually for a FINAL final episode, not a season finale.