Queens Gambit Accepted 3.e4 line

I recently played this game as white

https://www.chess.com/game/live/42221458519

On 5th move, I played Nxd4 which is an inaccuracy and Bxc4 is the preferred move. Is it because this move develops a piece and allows casting on the next move. Or there is something deep? Thanks

I don't recommend 2.e4. To me, the classical 2.Nf3 and 3.e3 plan seems best (Why needlessly sac a pawn when you can get a safe plus through normal methods anyway?). But then again it's a matter of taste so if you feel comfy in the final position of the main variation I've given then go for it! 

Also note that you'll face 5...c5 only 1/10 times you play this, so it may be a good practical try after all.

Yeah... that's why white plays 5.Bxc4

5Bxc4 c5 looks awful for black many tempo's down. Pretty amazing a GM has played the line suggested, but not surprising developing with 5...Nc6 has been preferred. 3...Nc6 is big line for black too.

1.d4 d5 2.c4 dxc4 3.e4 e5 4.Nf3 exd4 5.Bxc4

I don't have an engine handy, but  after 5...c5, 6.Ne5 looks hard to meet.

And anyway, after 3.e4, Black has several respectable alternatives to 3...e5: 3...Nc6, 3...Nf6, 3...b5 and so on.

Another line as @IM pfren mentioned 3..b5 ..I was studying this line

In this line, going ahead what should be white's plan?  Can someone put some light  Thanks

Well... the plan in this sharp line is that there is no plan.  

10.f3 f5 opens a big can of worms, so White should probably drop the e4 pawn and try completing his development, when he can hope making use of his extra exchange. Objectively Black should have enough counterplay, but on the other hand white does not risk losing quickly, as was the case in several games where 10.f3 was played.

This is well played by both sides, and white did not get much of anything.

Usually d4 players do not like getting caught in messy positions like this one, so either 3.Nf3 Nf6 4.e3 or 3.e3 might be better practical choices. But it's really a matter of taste.