This is possibly opinion based but I'll try and explain why it wouldn't work with 2.
Looking at the rules here
When you don’t have any counters left, you must take the card.
In a two player game you would have perfect information about how many chips another player has. Yes a player could mentally track all this information in a multiplayer game but it would be considerably more difficult.
Its also worth noting the rules on suggest you keep chips hidden
HINT: It’s a good idea to keep your counters hidden. Most people hold
them in their closed fists, but anywhere you hide them will work.
If you play on Boardgamearena its an option to have chips hidden or not.
So why does it matter? You say you've never played it so I draw you attention to this scoring rule.
If you take cards with consecutive numbers, only the lowest number in
the series will count against you.
So lets say Player A has already taken 29 and 31 and the 30 card has come to them. Someone new to the game tends to just take it. More often than not a player will try to send it round to get extra chips. If you know that no player has no chips left you know this won't work and have to take the card no or rush not getting it.
If the game was two player and Player A was presented with 30 and didn't take it player B would just take it with no decision as they are giving Player A -60 point whilst they just have -30. Now imagine that situation multiplayer. Would you really take 30 to stop player A making a run of consecutive cards? Taking the -30 hit to hurt player A and probably giving victory to another player? This whole dynamic of game would be missing in a 2 player game.