Being a Modder myself, 2D is the best way to go. Less chance of a slow pc, and although great graphics is nice, it's the gameplay that brings you back time after time! Mind you, you'll find the graphics pretty damn good anyway
Now, where did I leave that Rescue ship? I've got a crippled cruiser needing a tow....
For those with older comp's, 2D is great. There is no real reason for 3D graphics in a 4X game. If you want 3D then go buy one of the 'Shoot'em Ups' or 'Flight Sims' out there. Those are, after all, combat sims and this IS a turn based strategy game, not real time. No need to mix the two.
3d would be cool for computer controlled fights, but 2D is much easier for people to use when controlling the fight. Brings back days of Starfleet Battles, Star Fronties space battles, and many many others growing up. (hope I'm not dating myself whoth those references.
Looking forward to seeing more about the game's content. Hope there is more to planet management and ship construction than was in Stars! or the Space Empires series (or others).