Is Gaussian Splatting Becoming Neural Again? A Taxonomy and Controlled Study of Learned Parameterization

Three-dimensional Gaussian Splatting (3DGS) combines explicit primitives with efficient rasterization, yet recent systems increasingly use neural networks to generate or share Gaussian parameters. We characterize this trend along five axes: attribute decoding, spatial sharing, view-conditioned decoding, topology generation, and amortized inference. An analysis of 19 representative methods shows that these choices address different limitations and cannot be reduced to a binary neural label. We also isolate three forms of neural parameterization in a controlled mip-NeRF 360 study. Sharing appearance and opacity improves reconstruction quality, while decoding geometric structure offers no further gain. The evidence favors selective neuralization: shared functions help when they capture reusable correlations without sacrificing the local geometric freedom of explicit splats.