It depends on what you want or what you have to deliver. If it is for you or somebody "mercurial".
If your customers always ask, if you could push the tree X left right back and forward or change pine against oak ... I would use 2d trees as layers or for the some shadows 2d planes with opacity maps. The example mferster had shown was not convincing, the tree isn“t that realistic and especially in this case, I would use a simple photo!
But if you want great reflections, shadows and you have perfectly made 3d models with translucency in leafs like Juraj taught us, then I would prefer those models.
But with the background mferster is right, 2d backplates are the better choice.