Sometimes it's a valuable argument but most of the time...
Here, for an example, it's a risky one because the advantage giving by the 3D environnements is too much. And talking about is risky because as it is now it's not realistic. It's too.... exagerated to be realistic.
This is a Larian's idea I would put in the "good idea, bad application" category. Sure, implement an effect on the attacks if you are higher than your ennemies seems to be cool. But the way it is, it turned out to be caricatural and unbalanced to a point some (lot of) people are talking about "conquer the hill".
So, rather than defending it in the face of all opposition, let's think together about why it's unbalanced and how make it better.