Piping `find` to 'tail`

The following should work on absolutely any paths.

Declare a function to be able to use head and tail on NUL-separated output:

nul_terminated() {
    tr '\0\n' '\n\0' | "$@" | tr '\0\n' '\n\0'
}

Then you can use it to get a NUL-separated list of paths from your search after passing through tail:

find . -exec printf '%s\0' {} \; | nul_terminated tail -n 2

You can then pipe that to xargs and add your options:

find . -iname "*FooBar*" -exec printf '%s\0' {} \; | nul_terminated tail -n 2 | xargs -I "{}" -0 cp "{}" "dest"

Explanation:

1. find files in the current directory (.) and below with a name containing foobar (case insensitive because of the i in -iname);
2. for each file, run (-exec) a command to
3. print each file path ({}) followed by a NUL character (\0) individually (\;);
4. swap newlines and NUL characters (tr '\0\n' '\n\0');"
5. get the last two lines (that is, paths; tail -n 2, "$@");
6. swap newlines and NUL characters again to get a NUL-separated list of file names (tr '\0\n' '\n\0').

The xargs command is a bit harder to explain. It builds as many cp ... "dest" commands as necessary to fit in the maximum command length of the operating system, replacing the {} token in the command with the actual file name (-I "{}" ... "{}"), using the NUL character as a separator when reading the parameters (-0).

You can try

cp $(find . -iname "*FooBar*" | tail -2 ) dest

find . -iname "*FooBar*"|tail -n2|xargs -i cp "{}" dest

Unfortunately this won't work with filenames that contain spaces or newlines.