The end result was made in 2D using resources like scale, hierarchy, sprites, and xy coordinates. The complexity of the math is so that you can change some of the variables and it will still behave correctly.
If you use the real math behind the effect you want, and make it so all you have to do is move the camera and everything else behaves correctly it's a lot easier to create hundreds of attacks that can move the camera in different ways.
If you fake the math, it probably won't behave correctly and you may have to fake it a hundred different ways to make your hundred different attacks look right.
--edit--
I should also mention that the math may sound complex, but it ended up being less than a dozen lines of code to calculate the screen xy coordinates and scale of a single sprite. It wasn't particularly hard on the processor either, each individual particle from the magic effect in the image I posted had to go through the same algorithm. (Though, I think the real Golden Sun's particles were strictly 2D calculations)
If you use the real math behind the effect you want, and make it so all you have to do is move the camera and everything else behaves correctly it's a lot easier to create hundreds of attacks that can move the camera in different ways.
If you fake the math, it probably won't behave correctly and you may have to fake it a hundred different ways to make your hundred different attacks look right.
--edit--
I should also mention that the math may sound complex, but it ended up being less than a dozen lines of code to calculate the screen xy coordinates and scale of a single sprite. It wasn't particularly hard on the processor either, each individual particle from the magic effect in the image I posted had to go through the same algorithm. (Though, I think the real Golden Sun's particles were strictly 2D calculations)