3 e3 is not better than 3 e4.
EDIT: 3 e4 is critical, but lots of strong players don't play it, because it's an inordinate amount of work for a secondary defense like the QGA - you have to be prepared for 3...e5, 3...Nf6 (and all the subvariations within those two main lines), as well as the sharp 3...c5 and 3...Nc6.
3 e3 is probably just as strong, and you only really need to know two lines: 3...e5 4 Bxc4 ed4 5 ed4 Bd6 6 Nf3 Nf6 7 Qe2+!, and the main variation 3...Nf6 4 Bxc4 e6 5 Nf3 c5 6 0-0 a6 etc., when 7 dc5!? is annoying.



I mean, 3.e4 takes control of the center, as is said in the books. In addition, white gains space for his pieces and free the DSB. But I´ve noticed the top players plays always 3.e3. Even the engines shows 3.e3 as their first option. Is there a tactical reason for 3e3 being better than 3e4?