Where is this use of 3D tactics? In the nebula there is a tiny variation in the Y axis but there is no Z axis difference. The attitude of the ships remains the same.
I might be forgetting something though
The Khitomer battle is riddled in such examples also, remember a photon torpedo blasting straight through the Enterprise saucer section from directly underneath?
The Valiant & Dominion battleship had a reference also, the Captain actually mentioned the z-axis.