It may be just me (and it probably is), but I am confused. I may not have the correct terminology.
Your question asks about 2d tiles, but also has matrix. I'm not sure I understand. If you use a matrix you are creating a 3d map. Are you referring to it as 2D because you are going to have the camera fixed, looking straight down at the matrix? Will you be looking at the matrix at an angle to give the look of 2d Isometric?
I usually use sprites for 2d tiles, or flat 3d textured plains. Can you tell me more about the benfits of using a matrix, and why this is considered 2D?
Once I am sure of what you are trying to do, I'm sure I can help you. Regardless, of the method used to display the 2d tiles you are still going to need a multi-dimensional arrray to store the tile positions. I'll try to help once I am sure i understand what you are trying to do.
Thanks
Zenasassem