Please excuse my naive question - isn't Gaussian Splatting usually used to create 3D imagery from 2D? How does providing 3D input data make sense in this context?
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The depth is helpful to properly handle the parallaxing of the scene as the view angle changes. The system should then ideally "in-paint" the areas that are occluded from the input.
You can either guess the input depth from matching multiple RGB inputs or just use depth inputs along with RGB inputs if you have them. It's not fundamental to the process of building the splats either way.