Good question. According to the specification, the whey should be more or less the same, but in fact they vary greatly depending on the version. For example, if I open an RDLC file that I created in Visual Studio 2010 in Report Builder 3.0, it works. But if I make changes to my RDL (C) file and try to open it in VS2010, they first ask me if I want to convert it to RDLC 2008 format (yes), and then I get the error message "Report definition has invalid target namespace 'http://schemas.microsoft.com/sqlserver/reporting/2010/01/reportdefinition', which cannot be updated.
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