We can Break MCU ATMEGA261PA Program, please view the MCU ATMEGA261PA features for your reference:
When EXCLK is written to one, and asynchronous clock is selected, the external clock input buffer is enabled and an external clock can be input on Timer Oscillator 1 (TOSC1) pin instead of a 32 kHz crystal. Writing to EXCLK should be done before asynchronous operation is selected when Break MCU.
Note that the crystal Oscillator will only run when this bit is zero. When AS2 is written to zero, Timer/Counter2 is clocked from the I/O clock, clkI/O. When AS2 is written to one, Timer/Counter2 is clocked from a crystal Oscillator connected to the Timer Oscillator 1 (TOSC1) pin. When the value of AS2 is changed, the contents of TCNT2, OCR2A, OCR2B, TCCR2A and TCCR2B might be corrupted if Break MCU.
When Timer/Counter2 operates asynchronously and TCNT2 is written, this bit becomes set. When TCNT2 has been updated from the temporary storage register, this bit is cleared by hardware. A logical zero in this bit indicates that TCNT2 is ready to be updated with a new value if Break MCU.
When Timer/Counter2 operates asynchronously and OCR2A is written, this bit becomes set. When OCR2A has been updated from the temporary storage register, this bit is cleared by hardware. A logical zero in this bit indicates that OCR2A is ready to be updated with a new value before Break MCU.
When Timer/Counter2 operates asynchronously and OCR2B is written, this bit becomes set. When OCR2B has been updated from the temporary storage register, this bit is cleared by hardware. A logical zero in this bit indicates that OCR2B is ready to be updated with a new value after Break MCU.
When Timer/Counter2 operates asynchronously and TCCR2A is written, this bit becomes set. When TCCR2A has been updated from the temporary storage register, this bit is cleared by hardware. A logical zero in this bit indicates that TCCR2A is ready to be updated with a new value if Break MCU.
When Timer/Counter2 operates asynchronously and TCCR2B is written, this bit becomes set. When TCCR2B has been updated from the temporary storage register, this bit is cleared by hardware. A logical zero in this bit indicates that TCCR2B is ready to be updated with a new value when Break MCU.