https://en.wikipedia.org/wiki/The_Planiverse
http://www.csd.uwo.ca/faculty/akd/PERSONAL/books_and_article...
Think neurons, and then think of the Four Color Theorem[0].
How are you going to feed the center cells all while trying to get a feedback loop?
Take Game of life for example. It doesn't matter that you cannot make circuits without crossing wires in 2D, Game of Life is turing complete anyways. A computer based on GoL is totally unlike our 3D computers, but can have the same capabilities. There's no reason to think that it would be any different with biology.
Or you can try comparing our 3D world with a hypothetical higher dimension. Our intestines are hollow cilinders, stable in 3D but not suited for 4D — in 4D you can look inside a 3D cilinder just like we can look inside a 2D-sphere (a circle) from our 3D perspective. A 4D creature would probably have a very different, more efficient, structure for this use case (food containment and nutrient absorption), which they probably wouldn't be able to just translate to 3D.
Still struggle with the idea of feeding said thing properly in 2d.