Unless I miss an important part, its actually pretty easy:
Cam Rotation basing on Accelerometer with the regular down being the “Null direction”
The complicated thing is the scene setup to look nice, give a nice effect of depth and setting up the camera zoom etc for this too to look like our human view
on the DSi its indeed likely the cam as there is no accelerometer. But on the iphone you would use the Accelerometer due to the lack of front facing cam
Both camera and accelerometer have pros and cons for this type of effect.
Camera - Backfacing camera could theoretically work. You just have to make sure to instruct your users not to cover it when they hold their phone. Also, camera isn’t really supported by Unity right now.
Accelerometer - there are some detection issues that get somewhat hard to explain. As an example, hold your phone so the screen is facing you and the edge with the volume buttons is parallel to the ground. Now rotate the phone back and forth to bring the home button closer or farther from yourself while keeping the volume parallel to the ground. This is the sort of motion that will be required to get the tilting effect seen in the above video. However, this motion will return extremely little, if any delta on the accelerometer due to gravity only pulling in one direction. Now, if you hold your phone so that the apple logo is facing the ground and do that same exact motion, it would work great.