Is is safe to plug a surge protector into a 2-prong outlet using a 3-to-2-prong adapter?
According to howstuffworks.com the most common type of surge protectors contain a metal oxide varistor or a gas discharge arrestor that utilizes the grounding wire to divert extra current.

However, as others have commented, the neutral wire is usually also used in conjunction with the ground, and therefore, you should get some, but not full protection when bypassing the 3rd prong.

That said, it's never considered safe to use bypass the 3rd prong (even with 2 to 3 prong adapters) and it is likely your insurance / the manufactures insurance will not cover damages caused as a result of such use.