What is the simplest example of a nontrivial ring in which these two conditions are not equivalent for any $2\times 2$ matrix $A$:
(1) there is a $2\times2$ matrix $B$ with $A\cdot B=1$
(2) $a_{11}a_{22}\neq a_{21}a_{21}$
To make the question more interesting: can the structures such that (1) is (not) equivalent to (2) be characterized?
Condition (2) as written is not equivalent to invertibility of a matrix over any (commutative) ring and it should be $$ a_{11}a_{22}\ne a_{12}a_{21} $$ A truly equivalent condition is that the determinant is invertible in the ring, so it shouldn't be really difficult to find an example over the simplest ring which is not a field.