We've been quite open about this from the outset - the game is designed to be more similar to our third series of management games and uses an evolved text match engine from those products.
We would have loved to put a 2D engine into the game, unfortunately the processor in the device can't support the full FM PC match engine (well unless you wanted to wait 15 seconds for it whenever you did a tactics change

) and we didn't want to release a non-realistic 2D view.
PS> The reason GTA etc. can do pretty graphics is because they don't have much AI behind them (its 95% graphics, 5% AI) and so can do a lot of the rendering etc. on the graphics chips, our match engine is 99% AI, 1% graphics ... hence our match engine relies on the main CPU.