With the all-round feel of the graphics improving, the obvious flaws in sprite-based vehicles becomes more striking. Carriages separating as trains tackle slopes, rounded turns on rails with trains jumping from one direction to another, etc etc. Use a bit of 3d and this all goes away. Trains slant instead of step, they turn instead of jerk between directions, planes can circle instead of square (well, octagon) around, and the feel of your vehicles moving around your transport empire becomes all that bit more satisfying.
Considerations:
- System requirements
"But now I'll need a 3d card!?" Don't you think that having hundreds of sprites stored in memory won't have the same impact on the system requirements for openttd. The differences in requirements between using 100s of hi-res 2d sprites and low-poly 3d objects will be minimal. Hell, it might even be favourable for the 3d objects , especially in terms of memory, taking into account sharing textures. - Disk consumption
With the sprites doubling in size, the amount of disk-space per sprite quadruples (if not more taking into account colordepth). Storing a model with a few small textures will be more efficient whilst offering infinitely more angles than 2d sprites could ever hope to. I would be surprised if a low-poly model train took up much, if any, more space than a hi-res train sprite. Then you'll have sharing of textures which is something sprites can't do. - Models
Trains are modelled in 3d. So the issue of having the 3d models to put in game is moot other than creating LODs. - The Future
It may be, in a few years, desired that 3d adaption of the rest of the game world might add to the openttd experience. This would pave the way for doing that, reducing the otherwise-drastic changes that would need to be made.