This is a fashionable move. How can the bishop be better developed on e2 than on d3 $2 The idea is that after Black's dxc4, White is not forced to capture.
1. d2d4  1... d7d5  2. c2c4  2... c7c6  3. g1f3  3... g8f6  4. b1c3  4... e7e6  5. e2e3  5... b8d7 