Just checked on this thread again...
The maps are flat, therefore the game world is 2D. How that 2D space is visualized is completely irrelevant.
You can't really talk about spatial dimensionality of a game in any other sense than representationally, can you? To say that the visualization is irrelevant is kind of an arbitrary idea that I don't think anyone will agree with you on, but let's pretend that we do for a moment and consider this situation:
Two regular brown uniform guards are standing in a straight line in front of the player character, one hidden behind the other. Only when the closest enemy starts aiming at you (thus spreading his feet apart) can you see the enemy behind him by looking between his legs. This is a situation where x, y and z are all important to the outcome of it, not only in a visual sense. If you were to disregard the Z dimension of the game and only look at the upper half of the screen only, you wouldn't have seen the furthermost guard.