Hi,
In my opinion and according to my knowledge it is more like design choice and depends on what look and feel you want to give your game.
I think it is not good idea to make that decision only basing on possibly "better performance".
Nowadays most graphics cards and drivers are optimized for 3D rendering. From graphics card "point of view" even 2D scene is rendered in 3D space.
Partially what you wrote is true, maybe it will save some resources because of all CPU calculations being 2D, but anyway I think you won't gain much performance difference and there are always ways to optimize almost any game by some more specific for game logic tricks.
So in my opinion it's just choice how you want your game to look, unless you are planning to make that game for low end/mobile devices, then maybe that performance gain would be meaningful.
Take in mind this is only my personal opinion and I'm not game designer or anything, so maybe I'm wrong and is not exactly how I see it, but from my experience worrying too much about performance at the early stage of development may kill whole project, because trying to make everything optimal may take considerably long time and unless there are actually performance issues it is not worth to optimize it (of course optimization in areas you can do easily or are obvious is always good).