3D. DB just seems to work far faster with 3D than 2D. Then, if you really want a 2D feel, you can just position the camera directly above your game board and pitch it down. Also, any calcs you do in 2D (like your proximity bomb), are just as easy in 3D if you are only using 2D coordinates anyway. In most cases you just have to substitute your x/y coodinate system with x/z. Ric did a great pong game (which is pretty much 2d) in 3D. His graphics were awesome and something that would have been very difficult to achieve in 2D (you can check it out in the DB Coding Challenges thread).
Edit:
Quote: "The board or background would be easier to make in 2d"
Make a plain in 3D and it's only slightly more difficult in that you have to align you board in 3D space. Once that's done, the rest is the same.
"Droids don't rip your arms off when they lose." -H. Solo
REALITY II