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Also, 2D assets are much more difficult to change later if you decide you need to change the aspect ratio or scaling later on. While a tile map is comparatively technically simple, the initial choice of tile size carries a rather critical importance to how the game development process unfolds. If you want or need to change it later it is likely going to be a fair amount of work, and that friction can hinder a lot of experimentation. Compare this to a 3d camera, that affords you the ability to completely change perspective with a few lines of code, it’s evident that a 2d game is not necessarily simpler to develop in practice.