I think most really, really high, GM-level players would tell you the Nf3 line is objectively best. But the line you gave is played by plenty of GM's, so the difference between the two, if indeed there is any, is meaningless to almost every chess player alive.
Queen's Gambit Accepted

I think that the best piece of text to learn and understand this variation is Mark Dvoretsky's pre-computer era book "Opening preparation", where the late GM Yury Razuvavev covers a series of his own lectures in Dvoretsky's school in a single article under the title "You are Right, Monsieur La Bourdonnais!". Truly a great article, which explains the dos and donts of the position (both colors involved) without bothering at all about "opening theory".
It's a matter of personal taste if you will allow Black playing ...e5 or not, and noone can tell before trying both.

I think the line shown is bound to be poor for black. In such positions the IQP should be seen as an advantage. Black seems to have absolutely no counter-attacking chances and is doomed to eternal passivity due to the pawn structure.
Well, that's my instinct after absolutely no thought at all.

Obviously 3. e3 is played to encourage e5. I remember facing this in a tournament in the last round: a game I had to win to win the tournament outright, whereas a draw would have meant I shared first prize with about three others. I played e5 and lost. Ever since I've played 3 .... Nf3 or maybe e6, c5 or even a6, on the occasions when I depart from the Modern Benoni.

I'd tend to play d4 d5 c4 dc Nf3 as white, to stay in control. It's easy for white after 3 e4 e5 but after 3 e4 Nf6, white is rather passive. I'm happy to play the QGA from either side.

Who cares if 5...b5 is good or not? 4.d5 is a beginner's move, which completely defuses white's opening concept.

4. nf3 exd4 bxc4 nc6 o-o be6 seems = to me. i prefer black slightly
Could you explain why many GM`s are playing 3...Nf6 (instead of 3...e5) if it`s so easy to equalise in your line?
Here are some games played between strong GMs to illustrate problems black may face.

4. nf3 exd4 bxc4 nc6 o-o be6 seems = to me. i prefer black slightly
Really?
Black seems having active play, and engines give total equality, but in reality Black's position is quite difficult to handle OTB, due to the many pawn weaknesses. In the above game, Black blundered a piece in a worse position, but white returned the favour (24.Qxe4 is curtains).

lol i actually think black has an edge instead of total equality cuz of his active pieces.
they're very active.
i thought it was the other way around. white would get screwed in a practical situation since his pieces are so awkward.
Così è (se vi pare)

The percentage does not mean anything.
Maybe the percentage, among players rated 2500+ (because others give games away due to 'obvious' blunders), counting only the games where the rating difference is < 50 (because otherwise there are strength difference and psychological factors such as playing for the draw etc.), could mean something, but then you have the bias of a low statistical sample.
If you could enslave immortal GM of the same strength and shape into playing the same opening they know equally well for a thousand years to deduce it score 0.00001% better for either side. But you just can't.

A patzer named Konstantin Sakaev claims in his QGA book that white is slightly better in this variation. Obviously you know better- and anyway his book should be crap: it is still in its third revision.

A patzer named Konstantin Sakaev claims in his QGA book that white is slightly better in this variation. Obviously you know better- and anyway his book should be crap: it is still in its third revision.
Also patzer named Garry Kasparov has claimed that White is slightly better in all QGA 3.e4 lines. I guess he did not consult alexlaw and did not check database percentages.

Be6267white win 33% black win 28.1%draw 39%
the fact is black players also have victories against white. the win % is nothing special at all.
Your examples are not fair. all the white players were higher rated than the black side a lot (~60 points on average)
just the objective position-who is better?
Are you able to show how Black could have played better and have at least equal position? Without claiming inferior positions "good" and '"playable" of course.

Oh, so you want the "overall evaluation". That's nice.
Good luck searching for it. It's about two hours walk from the Holy Grail.
Is this line good for white? Is is better or worse than the line with Nf3 after dxc4?