In 2D, Cartographer supports running the correlative scan matcher, which is normally used for finding loop closure constraints, for local SLAM.
It is computationally expensive but can often render the incorporation of odometry or IMU data unnecessary.
2D also has the benefit of assuming a flat world, i.e. up is implicitly defined.
In 3D, an IMU is required mainly for measuring gravity.
Gravity is an attractive quantity to measure since it does not drift and is a very strong signal and typically comprises most of any measured accelerations.
Gravity is needed for two reasons:
1. There are no assumptions about the world in 3D.
To properly world align the resulting trajectory and map, gravity is used to define the z-direction.
2. Roll and pitch can be derived quite well from IMU readings once the direction of gravity has been established.
This saves work for the scan matcher by reducing the search window in these dimensions.