It's a bit unclear for me.
Is it end of the game?
2nd player didn't build track and didn't perform additional action.
In next turn 1st player also didn't build track and didn't perform additional action.
So now game is over? Or this sequentially pass must be in the same turn?
The passes must be sequentially in the same turn.
We don't count points for tracks.
But should we count points for Income Track?
You never get to that part of scoring. Evaluate VPs and Income track separately for the end game trigger, and when it happens, the VPs at that moment determines the winner.
I hope that helps!