Obviously shaders used for visual effects only. Battlescape lighting is part of gameplay, and cannot be just "redone" without consequences. So "classic" tiled xcom should use textured quads (tiles) with lighting without any shade "smoothing". Vertex lighting is possible only in real 3D with 3D tiles. If you try to use shadowmap lighting, a number of challenges will occur, which will heavily affect gameplay.
Options that could be achieved:
1. Classic: Quad rendering of tile textures (from atlas) with "flat" shading of each tile (maximum possible fps).
2. Easy: "Smoothed" vertex shading of 3D textured tiles (low or mid-poly models) plus shadow blobs under units/objects. IMHO very nice option, with neat cartoon-like appearence very close to original.
3. Hard: High-detailed 3D scene with hard/soft shadow maps from sun and different light sources. This will lead to deep gameplay modification, AI and LOS calculation. IMHO it will be quite huge step away from original xcom, though could be done nice. And apparently will exclude platforms which aint capable to handle such details and shading.