Stefan Buecker wrote on 02/10/10 at 07:01:35:
1.e4 c6 2.Ne2 g6 3.d4 (or 3.Nbc3 followed by g3, d3, about =) 3...Bg7. Here 4.c4?! (TN) looks strange, I'd much prefer 4.Nbc3 or perhaps 4.h4 h5 5.Nbc3, with something like Be3, f3, Qd2.
Kais. 30 had an article on Janos Balogh, his unusual opening 1.e4 c6 2.Ne2 was discussed. In Kais. 31, Gerard Welling reported that Balogh himself gave 2.Ne2 d5 3.e5 d4"!", commenting on Balogh - Zimmermann, corr. 1938 (4.Ng3 Qd5 etc.). After this game Balogh never played 2.Ne2 again. Jeroen Bosch (in SOS 8) recommended 4.b4, but in my opinion 4...Qd5 5.Bb2 c5! is quite strong. I prefer 4.c3 c5 5.Nf4, which may be the lesser evil and offers reasonable chances.
4. Nbc3 would most likely head back into Pirc/Modern lines considered okay for black due to the early Ne2 assuming white's going to play Be3/Qd2/0-0-0, etc. Playing as in a Closed Sicilian with g3/Bg2 should result in equality.
4. h4 is interesting, where 4...d5 is worth thought aside from 4...h5. It's not clear white actually has anything after 5. exd5 cxd5 6. h5 Nc6 7. c3 Nf6 8. h6 Bf8, or 5. e5 h5.
That aside, your 1. e4 c6 2. Ne2 d5 3. e5 d4 looks simple and good with chances for both sides. It may very well be the more principled response.