Treasure president Masato Maegawa, speaking with GamesTM this month, said that the studio is considering “how to take advantage of the 3D” offered by the 3DS. He also confirmed a new, unannounced game for the handheld.
Maegawa also commented on the use of 3D when it comes to sprites versus polygons:
“We are very keen on developing on 3DS. We think about how to take advantage of the 3D. The only difference between 2D and 3D games is whether you use sprites or polygons so a 3D game can be made into a 2D game. So it’s not a preference of 2D or 3D, it’s the quality of the game itself. But my preference is 2D. It’s hard to preserve the quality of the game when you make it completely in 3D.”
Thanks to joclo for the tip.