Ok, so I heard that using VR 2.0 rule make the matrix rule of the 3rd easier.

True or false ? And how does it do it ?

I thought they were pretty close actually.

I can't recall specific differences off the top of my head. Both use the ACIFS system.

VR2, SR3 and Matrix are all based on the ACIFS system. VR2 introduces ACIFS to SR2 while Matrix is a revision of VR2 for SR3.
The simplest version would be SR3 in that it lacks the many rules expansions found in VR2 and Matrix, containing only the core rules required for decking.